Page 12 - Accounting Information Systems

Contents xi

Chapter 11 Enterprise Resource Planning Systems 489

WHAT IS AN ERP? 490
ERP Core Applications 491
Online Analytical Processing 492
ERP SYSTEM CONFIGURATIONS 492
Server Configurations 492
OLTP Versus OLAP Servers 493
Database Configuration 496
Bolt-on Software 496
DATA WAREHOUSING 497
ModelingDatafor theDataWarehouse 497
Extracting Data from Operational Databases 498
Cleansing Extracted Data 498
Transforming Data into the Warehouse Model 500
Loading the Data into the Data Warehouse Database 501
Decisions Supported by the Data Warehouse 501
Supporting Supply Chain Decisions from the Data Warehouse 502
RISKS ASSOCIATED WITH ERP IMPLEMENTATION 503
Big Bang Versus Phased-in Implementation 503
Opposition to Changes in the Business’s Culture 504
Choosing the Wrong ERP 504
Choosing the Wrong Consultant 505
High Cost and Cost Overruns 506
Disruptions to Operations 507
IMPLICATIONS FOR INTERNAL CONTROL
AND AUDITING 507
Transaction Authorization 507
Segregation of Duties 508
Supervision 508
Accounting Records 508
Independent Verification 508
Access Controls 509
Internal Control Issues Related to ERP Roles 509
Contingency Planning 511
SUMMARY 512
APPENDIX 512

Chapter 12 Electronic Commerce Systems 523

INTRAORGANIZATIONAL NETWORKS AND EDI 524
INTERNET COMMERCE 524
Internet Technologies 524