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An ERP system implements Responsibility Assignment Matrix (RAM). Which of the following is the BEST description of RAM's role inside an ERP environment?
AA backup schedule that determines how often the ERP database is replicated
BA list of authorised vendors used to validate purchase invoices
CA tool that defines and communicates who is Responsible, Accountable, Consulted and Informed for each task or deliverable, mapped to user access in the ERP
DA control to prevent backdating of journal entries through period locks
Answer & Solution
Correct answer: C. A tool that defines and communicates who is Responsible, Accountable, Consulted and Informed for each task or deliverable, mapped to user access in the ERP
RAM (often RACI) defines and communicates roles — Responsible, Accountable, Consulted, Informed — for tasks/deliverables. Within an ERP, this is operationalised through users-access matrix configurations and system logs (the chapter's ICOFR illustration).
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