Revue du module AR (comptabilité client) du progiciel JDEdwards d'une société pétrolière dans le cadre d'une mission d'audit financier

Key controls

Tests

Segregation of the tasks:

g An effective segregation of the tasks must exist in the data-processing environment.

g Examine the report/ratio of the SODA8(*);

g To count the users who have an office plurality of incompatible tasks;

g Divide this figure by the total number of users having a profile under AS/400 and J.D. Edwards. This percentage is used for the notation.

Data-processing environments:

g The data-processing environments must be limited to those of production, test and development.

g To carry out the program «F0094 " to determine the number of existing data-processing environments;

g To carry out the program «F0093» To identify the rights of access allotted to the users for the various data-processing environments.

Systèmes9 orders(*):

g The launching of the orders systems should be suitably restricted.

g To identify the rights of access allotted to the users for these functionalities in the data-processing environment by carrying out the program «F0093»;

g To discuss the results obtained with the administrator of the system and to obtain explanations for all the users profiting from this access.

Fast access (Fast Path):

Description: J.D. Edwards allows the fast access to its modules and standard reports/ratios by using specific orders (exp. : the execution of the order «G09» allows the fast access to the general ledger G/L).

g The fast accesses must be suitably restricted.

g To carry out the program «F0092» to identify the rights of access allotted to the users in the data-processing environments;

g To discuss the results obtained with the administrator of the system and to obtain explanations for all the users profiting from this access.

Shortcut keys (Function Key):

Description: J.D. Edwards gives access quickly the resources of the system by using combinations of keys of the keyboard.

g The short cuts giving access quickly all the resources of the system must be suitably protected.

g To carry out the order «G94» to identify the people who have access to the shortcut keys.

Opening and closing of the accounting periods:

g The possibility of opening and of closing the accounting periods must be limited to a restricted number individuals.

g To carry out the program «P00105» to identify the people who have the possibility of opening and to close the accounting periods.

User profile:

g A user should have one profile under J.D. Edwards.

g To re-examine the file of the authorizations of SODA to determine the number of profiles per user.

Creation of user profiles:

g An adequate procedure must exist for the follow-up of the creation of new user profiles under JDE.

g The procedure must include an adequate estimate of the segregation of the tasks.

g To discuss with person in charge J.D. Edwards the existence for such procedure;

g To test the case of profiles recently created.

Rights of access:

g The rights of access of the users under JDE should be cancelled or changed in an adequate way when the latter are transferred or left the company.

g To discuss with person in charge J.D. Edwards the existence for such procedure;

g To publish the list of the profiles of the users starting from the system;

g To test samples of profiles.