Queensland Payroll System Failure Analysis

This assignment examines the recurring failures of the Queensland payroll system in Australia, highlighting the negative consequences for healthcare professionals. It investigates how implementing frameworks like COSO and COBIT attempted to rectify the situation, focusing on their effectiveness in improving payment processes and overall system development. The analysis delves into the shortcomings of government and risk management approaches in handling this financial crisis.

Subject: - Accounting Information Systems – BAP71R
Assessment - 1

Executive summary
The following report marks the use of the organisation and gets proper use of the
organizational support for the understanding of the situation that marks the development and
the operation of the organization. The concerned project consists of three prime tasks which
are marked as section 1, 2 and 3. Section 1 describes the implementation of two preliminary
frameworks-COBIT and COSO in the payroll failure of the Queensland healthcare system.
Section 2 of the report deals with describing various frameworks required to sustain the
failure, which had been implemented by the health department, IBM and other parties.
Section 3 develops an understanding of 2 stages concerning System Development Life Cycle
and its working in the project.

Table of Content
Executive summary.......................................................................................................................2
Introduction...................................................................................................................................4
Section 1........................................................................................................................................5
Discussing frameworks of COBIT and COSO along with controls that must be
utilised in the project of Queensland Health payroll system..............................................5
Section 2........................................................................................................................................6
Discussing the framework and control if implemented within the Queensland Health
Payroll project by-.............................................................................................................6
2.1 Health Department of state of Queensland...................................................................6
2.2 IBM..............................................................................................................................7
2.3 Other Parties or Contractors.........................................................................................8
Section 3........................................................................................................................................9
Discussing work carried out in the 2 stages of System Development Life
Cycle…………………......................................................................................................9
Conclusion...................................................................................................................................10
References...................................................................................................................................11

Introduction
Importance of payroll framework in any organisation lies in marking and demanding proper
as well as smooth development of the organisational management. The management of the
organization and the play of the management in terms of dealing with the organisational
workers mark the smooth operation of the organisation. It can be so detected that the
organization along with the workers are bound with the relation of employer and employee
common thread of paying and receiving of salary and wages respectively. The opportunity in
the following will be based on the understanding of the consequences if the framework of
COBIT and COSO were implemented by the organization.

Section 1
Discussing frameworks of COBIT and COSO along with controls that must be utilised in
the project of Queensland Health payroll system
COBIT: COBIT (Control Objectives for Information and Technology) is one of the latest
version of ISACA’s globally accepted framework for the proper end to end governance of
enterprises and organization related to IT. The central management of the framework helps in
the creating of the values in the enterprises. The prime use of the organizational support and
the use of the framework is the smooth management of the leadership, guidance and practice
with the use of the analytical tool that is managed by COBIT (Steven De Haes, n.d.). The
system helps in the better administration of the ventures IT area and capitalizes on it with the
smooth improvement of the association. COBIT stands for Control Objectives for
Information and related Technology. This frame work helps in the better bridging of the
central breach in the field of the IT department of the organisation. Cobit framework allows
implementation of the success factors that could essentially guide the failure of the payroll
system in the health department of Queensland (She-I Chang, n.d.). Proper and appropriate
level of governance is being provided if COBIT framework had been followed in the
concerned project. It helps to maintain collaboration among the employees and support the
financial base of the system so that any collapse would be sufficiently handled by the
Ministry of health as well as the government of the nation.
COSO: COSO (Committee of Sponsoring Organisations) is a non-benefit association that
was established in 1985 with the target of distinguishing elements that added to deceitful
monetary announcing. In 1992, COSO issued the report 'Inside Control – Coordinated
Structure' to help organizations and different associations evaluate and enhance their inner
control frameworks. The structure characterized interior control and set up benchmarks and
criteria which organizations can use to assess their own inner control frameworks. The COSO
structure likewise helps in the best possible administration of the data additionally helps in
the administration of the correspondence accumulated from outer and entomb wellspring of
the association. The approaches and the strategy help in better administration of the
association gave by the COSO. (Corporate Governance-Internal Control, n.d.). The use of the
managerial ground of COSO helps in proper formation of strategic planning for development
of organization and maintaining of the development ground in the society. (Sonia Gantman,
n.d.)

Section 2
Discussing the framework and control if implemented within the Queensland Health
Payroll project by:
2.1 Health Department of state of Queensland:
The safety sector of Queensland made appropriate consideration towards the framework for
dealing with the bookkeeping and other responsibility however collapsed in hard numbers.
The availability of all the present-day advantage made by the current circumstance of
bookkeeping actions gives an organisation the whole required goal and the circumstance for
the efficient improvement of the organisation. In any case, the office did not actualize the
COSO and the COBIT outline working for the efficient process of the organisation. Along
these positions there is practicable possibility of showing signs of improvement situation with
no failed report of finance framework. The alternatives for the efficient improvements were
not realised which carried around decrease in the improvement of the organisation.
The application of the COSO in the office would have carried almost the improved
management of the internal controls and would have maintained in the efficient
understanding of the management and the nature of the hierarchical effort. The cost would
have fundamentally managed by the system and the finance outline effort would not have
failed which would have prompted to the efficient improvement of the organization alongside
the implementation of the specialists and the care clients. The implementation of COSO
would have helped the organisation in pulling in a greater number of potential investors,
which would have additionally carried almost the improvement of the economic quality of
the organisation.
Regarding the COBIT the organisation would have carried nearly understanding the way of
the organisation and the way of the influential condition. The edge would have additionally
helped the organisation dealing with the issues in the financial position by keeping up the
formative issues fit as a fraud. The goal of the system is to make structure in the efficient
improvement of the organisation. The rules gave by the organisation additionally helps in the
efficient understanding of the hierarchical management.

The targets of the structure as provided by the health division of Queensland concentrated on
giving sufficient preparing and training to the staff and clarify them about significant data.
The finance framework being unique, two essential frameworks or encourage structures have
been established which are LATTICE and Environment for Scheduling Personnel (ESP). ESP
and additionally LATTICE has been continuously used since 1996 till 2002. The procedure
of LATTICE segment was getting to be particularly old with the temporary years since it
required a base measure of discussions really to adapt complex honour together with
motivating force structures to be paid to the representatives.
2.2 IBM:
IBM (International Business Machine) is one of the top multinational technology company
and control system that support in managed categorised and organisational work with
efficient and improvement. The Queensland State Government for Shared Service Initiative
(SSI) was represented by IBM for arrangement of the organization. IBM was not only
framework for data that they applied for the development of the organization however
practical and SAP were additionally out of the process of organization in an organization’s
progress condition. In 2005 the IBM was restricted by FSI for modification of the
organization designed. The procedure and system of IBM was of completing credit
supportive in the public. The usage of the operation of the organization was simple
maintained by IBM because of the loss of the old framework applied by the organization and
performance of the framework that most superior cost act in SAP fund, SAP HR, for the re-
establishing arrangement of the organization labourer. The implementation of the term with
the support of IBM was better in report of making appropriate work to bring procedure will
collect the worker of the organization and keep up an acceptable expert in process of the
organization which similarly included management and usage on new projects of the
organization with extraordinary care and successful competence. Improvement of the review
and operation of the organization have additionally input the formed organization of structure
which progresses to be IBM's a standout between the most serious reflect the development of
organization society.

2.3 Other parties or contractors:
Among alternate gatherings or temporary workers who were included in the finance
arrangement of Queensland health sector, Corptech was much outstanding and recognised
one. The fundamental objectives of Corptech have been to control whole performance of
health finance processes over all the Branch of Queensland Government, introducing
technique of SAP as a HR improve and design planning and control of key predetermined
employee. Payroll analyses have been effective by realising the processes of SAP HR
together with work mind actions not at all like LATTICE procedure. Since there was no
technique of propose management had been taken after, thus, these arrangements had a
movement to be appropriate and the control, responsibilities and functions had been totally
clear to the staffs and furthermore managers continuing a strategic space from the failure of
the structure.
Components of COBIT
COBIT provides an organisation process model. The process model of an organiation have
resulted in the better developmennt of the organiation and proper mainatiung of the fact and
the issues that marks the rise in the smooth devlopmenbt of the organiation. Anothgewr
component of the frame work is best understood in the form of providing of best practice
methods. The best practice methoids supportsd the organiation in gaining the bestv possible
mam\nner in fulfiling the work. Sets opf tools are also provided in in the frame wortk whgich
futrther help an organiation ti cvah in the advantages possibly present in the society.
However, there are evidence that the company menetioned above have not been able to fulfil
the criteria that satisfies the implementation of COBIT in the orthganiation. The
implementation of the COBIT would have resulted in making the organiation sure of the tools
that would have helped and supported the operation of the organiation in making proper
calcuation for paying off the worganiation workers.
The components of the COSO as the risk management would havee been useful in terms of
avoiding th situation the company is in. It is so becasue the use of the COSO would have
helped in the beetter support of the skill management. The risk nassesment components
would have heolped tyjhe organiation in making the the objectives of the company woide
clear and supporting. The clerar objective would have resulyted in the better use of the
objective in terenms ofd supporting the operation. The use of the Process level objective
would have resulyted in understanding the sistuation of tyhe process whcih would have
supported the operation of the different operation of the operation. Managing of the change

would have sinceirkly supported thew opreation of the organiation in making proper decision
over the payment of salary.
Section 3
Discussing work carried out in the 2 stages of System Development Life Cycle:
The System Development Life Cycle (SDLC) is a theoretical model utilized as a part of
venture administration that portrays the stages required in a data framework improvement
extend, from an underlying possibility concentrate through support of the finished application
(System Development Life Cycle, n.d.). The primary phase of the System Development Life
Cycle is Investigation which figures out how to be the Framework think about which
identification clear fundamental phase of framework advancement life cycle. The
Investigation of the framework development life cycle background study can be followed

back to really and physical procedure of the group. This is Reserve together with Background
examine security in and placement the analysis indicating to the issue, goal of situation
control approaches and impact of the advantages and effects of the bad characters of the
organisation. The application of the framework reflects in the public and in the corporation, is
for the better exceptional proof of the issue and for the start of the project (System
Development Life Cycle (SDLC), n.d.). The second stage of the SDLC is analysis which is
likewise done by the assistance of framework study. Regular operation of an organisation is
kept up and recognised by the suggestion of the set approaches from the resulting step. The
analysis helps in better ID of the problems and the control of such issues recognised with the
source and findings of the work completed for the development of the reliable methodology
and structure (the Analysis phase, n.d.).
The feasibility studies are determined by the option and development of the organisation
through which study is accepted and used for the better management of the society. The
prime and the most important objective of a study thing feasible is not to solve the problems
but to identify the scope of the object to that will help an organisation to add that precede into
better developmental situation and opportunities. The economic feasibility is identified for
the solving problems of an organisation we use of better economic and cost effective
methods. The use of the cost-effective method and proper benefit analysis of the situation
smart the feasibility of the study in terms of economic condition. The organisational
feasibility is 5 determination of proposed system is consistent and helps an organisation in
strategic objective development. Development of the organisation depends on the
understanding of system that works for the operation of an object in an organisation
(Giuseppe Ioppolo, 2016)
Aspects like careful understading of the siutuation and the objectives of the employees of the
orgniation would have resulted in the better managing of the payroll system in the society. It
cangbe sop judged that th use of the organisation can be supporte with the help of
empoyering the ewmpoloyees of the organisation in chosing the best possible payroll system.
The SDLC could further look into te rtecord maintainig the support of the employees in the
orgnisation mostly the salary reciept.
Conclusion

Referring to the case study, it could be concluded that the health payroll system of
Queensland in Australia has failed consistently and doctors along with other health
professionals were not paid or wrongly paid. The use of the framework in updated manner is
most important activities in leading an organisation successfully with financial strength to the
goal targeted. The objectives of the framework have supported by the framework have
described the requirement of the initial implementation and proper practising for better
development of the organisation. The government and the risk management occupied with
this scheme of flop finance have been not effective in performing proper structure for
defeating the framework dissatisfaction. However, the COSO and COBIT frameworks have
been honestly implemented in the process of Queensland management brought a few yet
relevant changes in the payroll system such as, process in the better payment of the workers
and the successful development and satisfying of the payroll action.
References

Corporate Governance-Internal Control. (n.d.). Retrieved from treasurytoday.com:
http://treasurytoday.com/2008/10/corporate-governance-internal-control
Giuseppe Ioppolo, S. C. (2016). Sustainable Local Development and Environmental
Governance: A Strategic Planning Experience. Sustainability, 4 to 7. Retrieved from
file:///C:/Users/dipspari/Downloads/sustainability-08-00180%20(1).pdf
She-I Chang, D. C.-C. (n.d.). Internal Control Framework for Complaint ERP system.
Retrieved from researchgate.net:
https://www.researchgate.net/profile/She-I_Chang/publication/261959124_Internal_c
ontrol_framework_for_a_compliant_ERP_system/links/
0046353c4cf238b505000000.pdf
Sonia Gantman, J. F. (n.d.). International Journal of AIS. Retrieved from researchgate.net:
https://www.researchgate.net/profile/Jane_Fedorowicz/publication/303536338_Com
munication_and_control_in_outsourced_IS_development_projects_Mapping_to_COB
IT_domains/links/574f288608aef199238dd47a.pdf
Steven De Haes, W. V. (n.d.). COBIT-5 and Enterprise governance of IT. Retrieved from
researchgate.net:
https://www.researchgate.net/publication/247778781_COBIT_5_and_Enterprise_Gov
ernance_of_Information_Technology_Building_Blocks_and_Research_Opportunities
System Development Life Cycle. (n.d.). Retrieved from searchsoftwarequality.techtarget.com:
http://searchsoftwarequality.techtarget.com/definition/systems-development-life-cycle
System Development Life Cycle (SDLC). (n.d.). Retrieved from
eternalsunshineoftheismind.wordpress.com:
https://eternalsunshineoftheismind.wordpress.com/2013/02/13/system-development-
life-cycle-sdlc/
the Analysis phase. (n.d.). Retrieved from infolab.stanford.edu:
http://infolab.stanford.edu/~burback/watersluice/node4.html