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University of the South
Higher school of Trade of SFAX
Master specialized New Technologies & Countable, Financial and Tax Management
Review of the module « accounts receivable » of software package JD EDWARDS of an oil company within the framework of a mission of financial audit
Worked out by :
Bacem Jarraya
Framed by :
Mr. Kamoun Moez
Mr. Khoufi Walid
Organization of reception : PriceWaterhouseCoopers Tunisia
SYNOPSIS
GENERAL INTRODUCTION 1
PART A: TO THAT INFORMATION SYSTEMS 2
1 CONTEXT OF WORK 3
1.1 TALLY OF DEVELOPMENT OF WORK 3
1.2 PRESENTATION OF THE CABINET 3
1.3 PRESENTATION OF THE COMPANY SUBJECT OF OUR STUDY 5
1.4 OBJECTIVE OF THE MISSION 5
2 TO THAT DATA PROCESSING 6
2.1 INTRODUCTION 6
2.2 PRESENTATION OF THE CONCEPT 7
2.2.1 Definition 7
2.2.2 Principles and rules of audit 8
2.2.3 Risks 9
2.2.4 Techniques of audit 12
2.3 COURSE OF THE DATA-PROCESSING AUDIT OF AN APPLICATION IN SUPPORT TO THE FINANCIAL AUDIT 13
2.3.1 Awareness 14
2.3.2 Control application 14
3 AUDIT OF THE ERP 19
3.1 PRESENTATION 19
3.1.1 History 19
3.1.2 Definition 22
3.1.3 Principle 35
3.1.4 Actors of the market 35
3.1.5 Needs for the ERP 36
3.1.6 Contributions of the ERP 39
3.1.7 Limits of the ERP 40
3.2 AUDIT OF THE ERP 41
3.2.1 Components of a ERP 41
3.2.2 Objectives of audit of a ERP 43
CONCLUSION LEFT A 46
PART B : DATA-PROCESSING MISSION OF AUDIT IN SUPPORT WITH THE FINANCIAL AUDIT (CASE OF AN OIL COMPANY) 46
1 PRESENTATION OF THE INFORMATION SYSTEM OF THE COMPANY 47
1.1 DEFINITION OF AN INFORMATION SYSTEM 47
1.2 CARTOGRAPHY OF THE SYSTEMS 48
1.3 APPLICATIVES CARDS 50
2 REVIEW OF THE PERMANENT DATA, THE CLIENTS' ACCOUNTS AND THE SAFETY OF J.D. EDWARDS 51
2.1 STEP 51
2.2 WORKING TOOL 52
2.3 DESCRIPTION OF CONTROLS 53
2.3.1 Controls and tests of the modules of software package J.D. Edwards 53
2.3.2 Safety of JDE 61
2.3.3 Documents to be consulted 63
CONCLUSION LEFT B 68
GENERAL CONCLUSION 69
APPENDIX 70
BIBLIOGRAPHY 72
GLOSSARY OF THE ACRONYMS 73
LIST FIGURES 74
The companies evolve/move in an increasingly complex and turbulent environment. The decisions which were in the past more or less easy to take in a simple and stable environment, present currently more difficulties in this risky environment. Any decision, which is internal or external, requires the taking into account of the various facets of this environment. Information thus takes an importance increased for a good decision-making. But the quality of this decision depends on the quality of information on which one bases oneself to take it.
Among this information necessary to the external people with company (investors, financial organizations, etc), countable and financial information occupies a dominating place. The guarantee of the quality of this information, depends on the opinion of an independent professional, in particular the auditor. It constitutes the best indication of the degree of confidence than one can grant to this information.
The opinion of the listener must be pressed on a very complete examination of the financial documents and corresponding supporting documents, and the purpose of it is to indicate if these documents reflect the real financial standing of the company.
The listener must also give his opinion on the internal system of audit of the company with the aim of bring a help to the customer and to allow a reduction of wide traditional work of audit.
In the missions of audit, the information processing systems take importance more and more. The listeners are from now on regularly confronted with countable or financial systems based on information processing systems in the exercise of their legal, contractual missions or interns. However, these information processing systems undergo an increasingly fast evolution. If they estimate, at the beginning, that it is necessary to treat data processing separately, the listeners are convinced, today, that data processing must be integrated in their professional step and each one of their concerns.
Thus, the approach of audit, usually adopted in the companies, must answer this new context and the new-born risks.
An action of levelling of the approach of audit is essential on the professional organizations in the world and the international cabinets. Thus these professional organizations were not long bringing and in updating the hot lines and the minimum of diligences for one to that in a computerized medium.
The international cabinets of audit develop suitable methodologies more and more and make large investments to adapt the approaches of audit to an increasingly complex and turbulent environment become.
In addition to these efforts, the legislation, jurisprudence and the doctrines on an international scale grew rich by new rules intended to regulate and control certain aspects of the computerized systems.
In this increasingly complex context, the listener is vis-a-vis new problems to which it must find solutions. He must acquire a sufficient knowledge as regards data processing to be able to plan, direct, supervise and re-examine his work.
Throughout his work, the listener evaluates the degree of the need for data-processing competences particular for the realization of the audit. If it is in this situation, it is obliged to request the assistance of a professional having sought competences, it can be a question of a collaborator or a specialist as regards audit in the external information systems to the entity.
The objective of this memory is to present the data-processing step of audit, to define its specificities when it is established within the framework of one financial audit and to study the case of a data-processing mission of audit of a module of a software package of management integrated in an operative company in the oil sector.
This memory, thus, will be structured in two parts :
· The first part will be devoted to the presentation of the audit of the information systems in support to the financial audit. It will treat, initially data-processing audit in a way General and in second place of the audit of the software packages of integrated management more particularly.
· The second part will be devoted to the study of a practical case. It is about the audit of a module of a software package of management integrated within the framework of a mission of financial audit of an operative company in the oil sector.
PART A: TO THAT INFORMATION SYSTEMS
This work fits within the framework of a report of end of New studies of Mastère Spécialisé «Technology and Management Countable, Financière and Tax».
The achievement of this work required efforts of study as well as the participation with the team of risk management (GRMS) of PwC in missions of audit of information systems (re-examined data-processing system checks, re-examined modules of a ERP, etc).