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5 REVIEW OF THE PERMANENT DATA, THE CLIENTS' ACCOUNTS AND THE SAFETY OF J.D. EDWARDS

5.1 Step

The review of the software package of management J.D. Edwards obeys a well defined step :

· Reviews of the modules of J.D. Edwards :

Throughout this phase, the data-processing team of audit is brought to re-examine the parameters of each module of J.D. Edwards. The listeners evaluate the relevance of controls around the modules of J.D. Edwards exerted on :

- Procedures concerning the permanent data (see the 2.3.3 documents to be consulted);

- Accesses : to check that the people who reach the system respect the rights which are granted to them ;

- Seizures, treatments and rejections;

- Reports/ratios of standard controls of J.D. Edwards: to publish, re-examine and analyze these reports/ratios ;

- The process of accounting : to check the relevance of the controls applied to these processes ;

- Instructions of automatic accounting (see the 2.3.3 documents to be consulted) ;

- Reports/ratios of integrity (see the 2.3.3 documents to be consulted);

- Etc

· The information system security :

For the review of the safety of J.D. Edwards, the data-processing team of audit must :

- To re-examine and check the data-processing organization of the company : the separation of the tasks, accesses, the policy and procedures of safety ;

- To check and re-examine the safety and the network architecture ;

- To validate the existence of a plan of continuity of exploitation

- To re-examine the safety measures applied to the orders of fast access (Fast Path) and to the shortcut keys (Function Key) ;

5.2 Working tool

For the advance of her work in the company, the data-processing team of audit employs several techniques : talks, tests and the review of documentation.

During the phase of tests and talks, the listener must proceed to the documentation of his work.

With this intention, it is based on a standard support developed by the PwC firm which presents key controls of J.D. Edwards to be tested. This support represents the best practices of the PwC firm « Best Practices » and all its experiment in the field of the review of JDEdwards gathers.

It constitutes the base of documentation for the listeners, one speaks about «the Matrix of controls ».

This matrix is appeared as an Excel file.

It is a question of testing a whole of controls set up by the company to cover the potential data-processing risks.

These controls are classified according to the following modules and topics' :

· The data security and control of the access « J.D. Edwards Security »;

· Permanent data «Master Dated »;

· The accounts receivable «Accounts Receivables »;

· The accounts payable «Accounts payable »;

· Fixed assets «Fixed Assets »;

· Stock «Energy Chimical Solution »;

· General ledger «General Ledger »;

· Reports/ratios of integrity «Integrity carryforwards ».

This matrix makes it possible to describe controls, to list the tests to carry out for the evaluation of the aforesaid controls and to document the results of the tests carried out.

The results of the tests will be synthesized according to a system of scoring which makes it possible to inform about the degree of confidence to grant to the data-processing environment of the company.