The clients organization has recently implemented data warehouse
Auditing ERP Databases
You are an independent auditor attending an engage- ment interview with the client. The client’s organization has recently implemented a data warehouse. Manage- ment is concerned that the audit tests that you perform will disrupt operations. Management suggests that in- stead of running tests against the live operational data- base, you draw the data for your analytical reviews and substantive tests of details from the data warehouse. Management points out that operational data are copied weekly into the warehouse and everything you need will be contained there. This will enable you to perform your tests without disrupting routine operations. You agree to give this some thought and get back to the client with your answer.