Auditors of ERP systems a. need not be concerned about segregation of duties because these systems possess strong computer controls. b. focus on output controls such as independent verification to...

Auditors of ERP systems

a. need not be concerned about segregation of

duties because these systems possess strong

computer controls.

b. focus on output controls such as independent

verification to reconcile batch totals.

c. are concerned that managers fail to exercise

adequate care in assigning permissions.

d. do not see the data warehouse as an audit or

control issue at all because financial records

are not stored there.

e. need not review access levels granted to users

because these are determined when the system is configured and never change.