One of the first questions we ask of those discussing Business Process Controls is:
It's a key question, and provides perspective on the prevailing strategy for information systems deployment.
Organizations typically fall into one of the following categories:
- Companies that have grown organically, and have out-grown their current systems. The current systems do not provide enough flexibility to control operations. This is usually compensated by user developed databases, spreadsheets, and other applications to provide information outside of the normal Accounting/Decision Support systems.
- Companies that have grown rapidly and find themselves not using many of the features within the Accounting/Decision Support systems. This may be the result of implementing a package that will "grow" with the company or, upgrading applications and not perfroming a Business Process Controls review. The current operations may be force fed into the system, or not used at all, except for maybe the G/L module. This also may be compensated by user developed databases, spreadsheets, and other applications to provide information outside of the normal Accounting/Decision Support systems.
- Companies that have grown organically or rapidly and have been able to adapt to a changing environment including: regulatory compliance, market conditions, supply chain requirements.
Today organizations of all sizes require up-to-date, valid information. Our decision making ability is directly related to the capture of data at it source, and insuring it's integrity to the point of it's display. Peforming a Business Process Controls review, for the first time, or on a regular basis enables management to measure if organizational strategy aligns with IT direction. It is one of the most important aspects to insure that business is operating as intended.
"Does your Accounting/Decision Support System fit you? Or; do you fit your Accounting/Decision Support System?"
