Title: Enterprise systems requirement analysis for process-centric continuous monitoring

Authors: Sofiane Sahraoui, Munir Majdalawieh, Reza Barkhi

Addresses: Department of Management Information Systems, American University of Sharjah, P.O. Box 26666, Sharjah, UAE. ' Department of Management Information Systems, American University of Sharjah, P.O. Box 26666, Sharjah, UAE. ' Department of Management Information Systems, American University of Sharjah, P.O. Box 26666, Sharjah, UAE

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.

Keywords: enterprise systems; continuous auditing; continuous monitoring; requirements analysis; systems development; compliance; control systems; integration; process-centric logic; control assurance; information systems; transaction processing; pervasive control requirements; development processes; RA-PCCM; hybrid approach; integrated approach; operational systems; management systems; internal controls; substantive testing; technology adoption; value chain management; ICT; information technology; communications technology; culture; socio-technical aspects.

DOI: 10.1504/IJVCM.2010.031803

International Journal of Value Chain Management, 2010 Vol.4 No.1/2, pp.86 - 99

Published online: 24 Feb 2010 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article