Enterprise systems requirement analysis for process-centric continuous monitoring
by Sofiane Sahraoui, Munir Majdalawieh, Reza Barkhi
International Journal of Value Chain Management (IJVCM), Vol. 4, No. 1/2, 2010

Abstract: Continuous auditing requires that information systems (IS) are developed not only to fulfill business requirements but also to continuously monitor transactions and fulfill compliance and pervasive control requirements. The integration of enterprise systems and their controls within a process-centric logic necessitates a likewise integration of their development processes. Subsequently existing tools and techniques for requirements analysis need to be recast within a hybrid and integrated approach dubbed requirement analysis for process-centric continuous monitoring or RA-PCCM, which consists of the concurrent analysis of operational systems, IS, the control system and the management system. RA-PCCM offers a working model for the concurrent development of enterprise systems and their internal controls, hence ensuring the continuous monitoring of transaction processing and compliance with pervasive controls. Consequently, auditing assumes the role of control monitoring assurance rather than the substantive testing of enterprise system process and output.

Online publication date: Wed, 24-Feb-2010

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