Starsearch Technologies: In Search Of Ways To Enhance Controls Using SAP In The Age Of A Risk-Based Approach To Auditing

The Sarbanes-Oxley Act passed in 2002 now constitutes an important part of the audit of a public firm.  This case looks at the processes to define, manage, and evaluate that process using an integrated enterprise resource planning system.  This case can be used in a variety of ways to discuss issues associated with auditing and the test of internal controls.  The case is appropriate for an undergraduate course in auditing and/or accounting information systems.  The case does not require access to an SAP R/3 server.  Student desires of real time learning can use either a live system or the practice capability within the case.  The scenario demonstrated uses the current version (ECC 6.0) of SAP

Incorporating Sarbanes-Oxley Into A College Accounting Curriculum: Lessons Learned

This paper attempts to identify the ways and give examples of how Sarbanes-Oxley compliance can be taught in real time using the SAP R/3 system and the many lessons derived from the experience. The Sarbanes-Oxley Act significantly impacts CEO’s, CFO’s and public accountants. It also applies to all levels of management. Organizations and their managers need to recognize the significance of Sarbanes-Oxley compliance as well as the benefits it can provide. These benefits include reliability of the financial statements, quality of reporting, and also the opportunity to review a company’s processes and enhance the efficiency of all financial and operating departments. Integrating SAP technology into the classroom has been one of the primary initiatives of the Department of Accounting, a signature program at Saint Joseph’s University, in Philadelphia, Pennsylvania.  The implementation and roll-out process has covered a variety of areas from navigation to key business processes and accounting within SAP R/3.  With the evolution of the Sarbanes-Oxley Act and the need for compliance within a company, the department decided that students should be given exposure on how to use SAP R/3 to conduct 404 walkthroughs in consonance with the Sarbanes-Oxley initiatives. Due to the integrative nature of SAP technology the system is best able to conduct audit processes and create exception reports needed to identify material weaknesses and deficiencies

Creating SMART Supply Chain Scenarios Using SAP R/3

Pedagogical revisions to the undergraduate Haub School of Business curriculum at Saint Joseph's University employing the SAP R/3 system encompass the core accounting courses traversing the sophomore and junior years.  The entire accounting curriculum was overhauled in order to integrate SAP R/3.  Each course progressively builds upon and expands the knowledge base in the prior course(s).  Substantive pedagogical modifications have been integrated into the material delivered and methodologies utilized in selected sections of the required sophomore and junior accounting courses.  SAP supported material, created and modified by a student team, is delivered in the classroom using a team-oriented format within a business case context.  It is envisioned that the SAP material will seamlessly present accounting issues currently in the curriculum, while allowing the students to observe the capabilities of SAP R/3.  This paper discusses the design, implementation, and execution of collaborative supply chain business scenarios using SAP R/3 as the platform.  Its use within an undergraduate curriculum is assessed and evaluated.  Sample scenarios and a demonstration case are included