Tokyo, May 2008ERP / SAP in Public Administration, 17th Meeting of the IINTOSAI Standing Committee on IT Audit 1 SAP/ERP in Public Administration 17th meeting of the INTOSAI Standing Committee on IT Audit Eefje Leydesdorff

Tokyo, May 2008ERP / SAP in Public Administration, 17th Meeting of the IINTOSAI Standing Committee on IT Audit 2 Agenda Introduction –Specifics of ERP / SAP Project Status –The Netherlands Court of Audit –Austrian Court of Audit The way forward

Tokyo, May 2008ERP / SAP in Public Administration, 17th Meeting of the IINTOSAI Standing Committee on IT Audit 3 Specifics of ERP / SAP ERP = Enterprise Resource Planning ERP is not necessarily SAP Integrated functionality, organization-wide One central database Functional modules (e.g. Financial Accounting, Human resources, Material Management)

The Netherlands: Audit on ERP Results from regularity audits ( ) Audit 2007: focus on learning –9 out of 13 ministries –Study of project documents –Interviews with key figures Tokyo, May 2008ERP / SAP in Public Administration, 17th Meeting of the IINTOSAI Standing Committee on IT Audit 4

Tokyo, May 2008ERP / SAP in Public Administration, 17th Meeting of the IINTOSAI Standing Committee on IT Audit 5 The Netherlands: focus on learning Why focus on learning? Audit topics: –Common issues regarding implementation and exploitation –Cooperation, willingness to learn

The Netherlands: results 1 Common issues implementation: –Data conversion –Training and education Common issues exploitation: –User authorization –Data reliability Tokyo, May 2008ERP / SAP in Public Administration, 17th Meeting of the IINTOSAI Standing Committee on IT Audit 6

Tokyo, May 2008ERP / SAP in Public Administration, 17th Meeting of the IINTOSAI Standing Committee on IT Audit 7 The Netherlands: results 2 Cooperation interpreted as using the same stuff Cooperation bilateral and informal Respondents indicate increasing willingness to cooperate Respondents disagree on how to organize cooperation

Tokyo, May 2008ERP / SAP in Public Administration, 17th Meeting of the IINTOSAI Standing Committee on IT Audit 8 Austria: SAP Audit Preparing an audit of SAP Project completion in February 2009 Approach useful to share

Tokyo, May 2008ERP / SAP in Public Administration, 17th Meeting of the IINTOSAI Standing Committee on IT Audit 9 Austria: approach highlights Issues on system selection Customizing SAP to business needs Opportunities for standardization between organizational units Project costs, License and operational costs Indicators for value creation Disaster management

The way forward Sharing of expertise and experience Other SAIs perspectives: most welcome Analysis and aggregation of persectives on ERP/SAP audits Tokyo, May 2008ERP / SAP in Public Administration, 17th Meeting of the IINTOSAI Standing Committee on IT Audit 10