Critical Evaluation of the Queensland Health Payroll Project: A Case Study of Information Technology System Failure

Accounting Information Systems
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Executive Summary:
The effective and efficient management of the information technology system of accounting
requires an accurate and appropriate framework of responsibilities, accountabilities and it should
be ensured that the necessary controls and standards related with the processes are in place in
order to achieve the organisational strategies and objectives as desired by the management of the
company. It has been observed that in the case of Queensland Government the cost incurred for
information technology and communication technology has been estimated to be $1.5b per year
which is equal to the 5% of the state budget of the country. Therefore it is necessarily required
that the strong and sound communication and information technology system which are
possessed with good management and control processes ,must be developed and operated
effectively in the sector and the value which is being delivered form this type of investment is
maximised. The frameworks and the processes must be effectively developed in order have
greater focus on the benefits and the accountability engaged in the management strategy in
delivering the objectives and goals of the organisation. The overall development of the
accounting information system is governed with the stages involved in system development life
cycle.
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Contents
Executive Summary:........................................................................................................................2
Introduction:....................................................................................................................................4
Content:............................................................................................................................................5
Literature Review.........................................................................................................................5
Application of Frameworks to the case study scenario................................................................6
Analysis:.......................................................................................................................................7
Key findings:................................................................................................................................8
Recommendations:.......................................................................................................................9
Conclusion:....................................................................................................................................10
References:....................................................................................................................................11
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Introduction:
The major purpose and objective of the report prepared in context of the accounting information
system is to critically evaluate the Queensland Health Payroll project in the terms of the failure
which is considered to be the largest failure in the southern hemisphere to date. The report will
contain a detailed discussion about the various uses of the control frameworks like COSO and
COBIT which are considered to be useful and significant for the success of this type of large
project. The report will also contain the information about the implementation of these types of
control frameworks by the project team of Queensland Health. The information about the work
which has been accomplished by the project team as a part of the system development life cycle
is also presented in this report. Thus it includes the aim of describing the development of an
accounting information system in the payroll system of the project.
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