The working group of the finance and accounting management ERP system

1. The Role of The Accounting and Financial
Manager
The working group of the Finance and Accounting Management ERP
System Saudi Arabia .Convergence of operational and accounting
information systems” presented its work on the governance of
information systems. In the service of the reliability of accounting
information. How to integrate into the logic of operational information
systems. The fundamental principles guaranteeing the reliability of the
accounting system. To answer this question, the group notably
analyzed the fundamental role that the accounting and financial
manager must impose. In the governance of information systems
(conference of November 30, 2007
The Work Of The Academy
Problem – Information systems (IS) are increasingly “outsourcing”
economic and financial information. Outside of accounting systems
and tend to move away from the rigor of accounting standards. Which
is a major risk in terms of reliability of the accounting system and for
the internal control of companies.
The studies completed by the working group focused on the following topics:
The role of the accounting and financial manager in the governance of
the is the guiding. Principles of which we present below traceability:
challenges, implementation and control”;
-> “analysis of application integrity in the audit of information
systems”: impact of regulatory changes on the location and nature of
controls (referential integrity, transactional integrity), identification of

2. risk areas in software packages on the market and in specific software,
impact on the audit strategy.
-> “Standards and codification of accounting information”, with the
inventory of the normative references of the three main families:
accounting and auditing, systems, communication and codification of
data.
IS Accounting Governance: The Objectives
At the three levels where he engages his responsibility, the accounting
and financial professional must have a role in the governance of all the
operational information systems, and not only in that of the
accounting systems.
First objective: the guarantee of reliable accounting and financial
information – To do this, it must:
-> establish itself as an essential and privileged interlocutor in IT
projects;
-> have access to information and to the information system for the
maintenance of its parameters (in particular to control the integration
of business data in the accounting interpreter).
Second Area Of Intervention: The Organization Of Systems –
The accounting and financial manager must imperatively: -> see its
legitimacy in all the information systems of the recognized company
(in practice, it must be consulted systematically when configuring the
IT systems);
-> benefit from permanent access to all types of information;

3. -> issue recommendations for improvement, including within the
framework of internal control (data control);
-> act on the organization, manual tasks and computerized tasks.
The measurement of business performance, which is his third area of
responsibility, requires him to:
-> understand and master Info Centre tools (information storage);
-> ensure the project management of its decision-making information
system (Info Centre, Business Intelligence, etc.);
-> have the right to receive the information, quantified or not,
necessary for the measurement of performance in relation to the
company’s strategy and the objectives by process;
-> systematically receive information on the mapping and quantified
assessment of risks (to be able to take them into account in the annual
accounts).
IS accounting governance: the tools
The monitoring dashboard of the accounting information system
The accounting information system monitoring dashboard must
include indicators measuring:
-> the smooth running of the interfaces and the monitoring of
rejections;

4. -> the number of outstanding maintenance calls and the response
time;
-> the list of ongoing projects that impact the “finance” information
system and the corresponding project management planning;
-> measurement of user satisfaction with the “finance” information
system (availability, ergonomics, functional coverage, etc.);
-> measuring the satisfaction of customers of the “finance” function.
Other information systems governance tools
The accounting and financial manager must:
-> ensure that its responsibilities in terms of governance of the
“finance” information system are properly formalized so as to be
recognized as such;
-> systematically participate in formal meetings for the development
of the “finance” information system, but also of the “business line”
information systems;
-> set up a process of analysis and information on the impacts of
accounting innovations (modifications to the reference system) on the
information system.
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