BAP71R - Accounting Info Systems: Queensland Health Payroll Analysis
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Case Study
AI Summary
This case study provides an in-depth analysis of the Queensland Health payroll system failure, examining the potential impact of implementing COBIT and COSO frameworks. The report discusses the importance of a robust payroll framework within an organization and explores the roles of COBIT and COSO in ensuring proper governance and internal control. It also evaluates the involvement of various parties, including IBM and Corptech, in the project. The analysis extends to the System Development Life Cycle, highlighting the significance of system studies and feasibility assessments. The study concludes that the updated use of frameworks is crucial for organizational success and that implementing COSO and COBIT could have prevented the payroll failure, improved worker satisfaction, and attracted investors. Desklib offers this and many other solved assignments for students.
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Accounting Information
Systems
Systems
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Importance of payroll framework in an organisation marks
and demands proper and 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 marks the smooth
operation of the organsiation. 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.
Introduction
and demands proper and 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 marks the smooth
operation of the organsiation. 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.
Introduction

Section 1
Discussing frameworks of COBIT
and COSO along with controls
that must be utilised in the
project of Queensland Health
payroll system
COBIT: As supported by De Haes et al. (2013, p.320), COBIT 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.
Discussing frameworks of COBIT
and COSO along with controls
that must be utilised in the
project of Queensland Health
payroll system
COBIT: As supported by De Haes et al. (2013, p.320), COBIT 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.

Proper and appropriate level of governance is being provided if
Cobit framework had been followed in the concerned project.
Contd…
Cobit framework had been followed in the concerned project.
Contd…
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COSO: As supported by Rubino et al. (2017, p.99),
the framework of COSO is used by the managers
of the organization for the development of the
organization in terms of gaining proper view of
the organization's internal control and thus makes
the managers of the organization smooth and
better operating ground for the operation of the
organization. This framework helps in the well
management of the organization operation for the
better development of the organisation’s internal
process for for development.
Contd…
the framework of COSO is used by the managers
of the organization for the development of the
organization in terms of gaining proper view of
the organization's internal control and thus makes
the managers of the organization smooth and
better operating ground for the operation of the
organization. This framework helps in the well
management of the organization operation for the
better development of the organisation’s internal
process for for development.
Contd…

The policies and the procedure help in
better management of the organization
provided by the COSO.
Contd….
better management of the organization
provided by the COSO.
Contd….

Lattice: As mentioned by Rubino et al. (2017,
p.200), the LATTICE framework is an obsolete one
ion the proper managing of the development of
the organization. The smooth operation of the
organization is based on the framework of the
organization in the opportunity of the
organization. The framework is literally based on
the smooth operation of the organization with the
help of the scaffold in the organisation. The
guidelines of the organization helps in the
marking of the organisational procedures.
Contd…
p.200), the LATTICE framework is an obsolete one
ion the proper managing of the development of
the organization. The smooth operation of the
organization is based on the framework of the
organization in the opportunity of the
organization. The framework is literally based on
the smooth operation of the organization with the
help of the scaffold in the organisation. The
guidelines of the organization helps in the
marking of the organisational procedures.
Contd…
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The overall development as based on the
guidelines does not allow the managers to
go out of the space and think. Rather leads
in the operation of the organisation with
fixed and close ended opportunity.
Contd…
guidelines does not allow the managers to
go out of the space and think. Rather leads
in the operation of the organisation with
fixed and close ended opportunity.
Contd…

The health department of Queensland made
proper attention towards the system for
managing the accounting and other
responsibility but failed in hard numbers.
The availability of all the modern advantage
made the by the modern situation of
accounting standards gives an organisation
the entire required objective and the
situation for the smooth development of the
organisation.
Section 2
Discussing the framework and control if implemented
within the Queensland Health Payroll project by-
2.1 Health Department of state of Queensland
proper attention towards the system for
managing the accounting and other
responsibility but failed in hard numbers.
The availability of all the modern advantage
made the by the modern situation of
accounting standards gives an organisation
the entire required objective and the
situation for the smooth development of the
organisation.
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 use of the COSO in the department would have
resulted in the better managing of the internal controls
and would have supported in the smooth understanding
of the management and the quality of the
organisational work. The cost would have significantly
managed by the framework and the payroll frame work
would not have failed which would have led to the
smooth development of the organisation along with the
satisfaction of the workers and the care users. The
implementation of COSO would have help-ed the
organisation in attracting more of potential investors,
which would have further resulted in the development
of the financial strength of the organisation
Contd..
resulted in the better managing of the internal controls
and would have supported in the smooth understanding
of the management and the quality of the
organisational work. The cost would have significantly
managed by the framework and the payroll frame work
would not have failed which would have led to the
smooth development of the organisation along with the
satisfaction of the workers and the care users. The
implementation of COSO would have help-ed the
organisation in attracting more of potential investors,
which would have further resulted in the development
of the financial strength of the organisation
Contd..
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As mentioned by IBM is one of the control process
that help in managing organisational and
managerial work in a smooth and development.
The queen Queensland State Government for
shared service initiative (SSI), implemented pibm
for preparation of the organisation. at the IBM
was not the only form for information that they
used for the development of the organisation but
logica and SAP were also out of the, operation of
Organisation in an organisation development
situation. in 2005 the IBM was contracted by FSI
for transformation of the organisation formed.
2.2 IBM
that help in managing organisational and
managerial work in a smooth and development.
The queen Queensland State Government for
shared service initiative (SSI), implemented pibm
for preparation of the organisation. at the IBM
was not the only form for information that they
used for the development of the organisation but
logica and SAP were also out of the, operation of
Organisation in an organisation development
situation. in 2005 the IBM was contracted by FSI
for transformation of the organisation formed.
2.2 IBM

The implementation of the word with the
help of IBM was better in chance of making
proper work Brin solution will gather the
employee of the organisation and maintain
a proper authority in operation of the
organisation which also included
management and implementation on new
projects of the organisation with special
care and effective efficiency.
Contd..
help of IBM was better in chance of making
proper work Brin solution will gather the
employee of the organisation and maintain
a proper authority in operation of the
organisation which also included
management and implementation on new
projects of the organisation with special
care and effective efficiency.
Contd..

According to the observation of Houghton et al. (2016,
p.365), among the other parties or contractors who
were involved in the payroll system of Queensland
health department, Corptech was much well-known
and reputed one. The main objectives of Corptech has
been to oversee entire implementation of health
payroll strategies across all the Department of
Queensland Government, commencing strategy of
SAP as an Human Resource (HR) practice as well as
Workbrain solution and managing of prime contractor.
Payroll tests have been successful by implementing
the solutions of SAP HR along with Workbrain solutions
unlike LATTICE solution.
2.3 Other parties or contractors
p.365), among the other parties or contractors who
were involved in the payroll system of Queensland
health department, Corptech was much well-known
and reputed one. The main objectives of Corptech has
been to oversee entire implementation of health
payroll strategies across all the Department of
Queensland Government, commencing strategy of
SAP as an Human Resource (HR) practice as well as
Workbrain solution and managing of prime contractor.
Payroll tests have been successful by implementing
the solutions of SAP HR along with Workbrain solutions
unlike LATTICE solution.
2.3 Other parties or contractors
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Supported by Fair, (2016, p.52), the first stage of
the system development life cycle manages to be
the System study which mark sweep elementary
stage of system development life cycle. the
investigation of the system development life
cycle system study can be traced back to actually
and physical system of the organisation. This is
Temple along with System study health in and
listing the study referring to the problem objective
terms of reference constraint aspects and effect of
the benefits and impacts of the demerits of the
organisation.
Section 3
Discussing work carried out in the 2
stages of System Development Life
Cycle
the system development life cycle manages to be
the System study which mark sweep elementary
stage of system development life cycle. the
investigation of the system development life
cycle system study can be traced back to actually
and physical system of the organisation. This is
Temple along with System study health in and
listing the study referring to the problem objective
terms of reference constraint aspects and effect of
the benefits and impacts of the demerits of the
organisation.
Section 3
Discussing work carried out in the 2
stages of System Development Life
Cycle

the study helps in better identification of
the issues and the mitigation of such issues
related to the inference and findings of the
work done for the development of the
organisational procedure and structure.
Contd…
the issues and the mitigation of such issues
related to the inference and findings of the
work done for the development of the
organisational procedure and structure.
Contd…

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.
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.
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As inferred by Houghton et al. (2016,
p.363), Social feasibility marks the situation
where the objective of the organisation is
accepted and enjoyed by every community
of the society without causing any social
issues on cultural problems. It is essential to
understand the impact of the society in an
organisation for with the development of
the operation and cultural views of the
organisation.
p.363), Social feasibility marks the situation
where the objective of the organisation is
accepted and enjoyed by every community
of the society without causing any social
issues on cultural problems. It is essential to
understand the impact of the society in an
organisation for with the development of
the operation and cultural views of the
organisation.

From the above thorough understandings of the case
study it can be evidently supported that 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 nas supported by the framework
have described the requirement of the initial
implementation and proper practising for better
development of the organisation. The implementation
of the COSO and COBIT in the operation of Queensland
management would have supported the operation in
the better payment of the workers and the successful
formation and fulfilling of the payroll action.
Conclusion
study it can be evidently supported that 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 nas supported by the framework
have described the requirement of the initial
implementation and proper practising for better
development of the organisation. The implementation
of the COSO and COBIT in the operation of Queensland
management would have supported the operation in
the better payment of the workers and the successful
formation and fulfilling of the payroll action.
Conclusion

Fair, M., (2016). Generalized record linkage system–Statistics Canada’s record linkage software. Austrian Journal of Statistics, 33(1&2), pp.37-53
Ling-Chin, J., Heidrich, O. and Roskilly, A.P., (2016). Life cycle assessment (LCA)–from analysing methodology development to introducing an LCA
framework for marine photovoltaic (PV) systems. Renewable and Sustainable Energy Reviews, 59, pp.352-378
Ioppolo, G., Cucurachi, S., Salomone, R., Saija, G. and Shi, L., (2016). Sustainable local development and environmental governance: A strategic
planning experience. Sustainability, 8(2), p.180
Houghton, R.J., White, C., Golightly, D. and Wilson, J.R., (2016). Span of control in supervision of rail track work. Cognition, Technology & Work, 18(2),
pp.361-378
Sanyanunthana, K., 2016. Education Quality Development for Excellence Performance with Higher Education by Using COBIT 5. Education, 1, p.524
Pandeya, N., McLeod, D.S., Balasubramaniam, K., Baade, P.D., Youl, P.H., Bain, C.J., Allison, R. and Jordan, S.J., (2016). Increasing thyroid cancer incidence
in Queensland, Australia 1982–2008–true increase or overdiagnosis?. Clinical endocrinology, 84(2), pp.257-264
De Haes, S., Van Grembergen, W. and Debreceny, R.S., (2013). COBIT 5 and enterprise governance of information technology: Building blocks and
research opportunities. Journal of Information Systems, 27(1), pp.307-324.
Rubino, M. and Vitolla, F., (2014). Internal control over financial reporting: opportunities using the COBIT framework. Managerial Auditing Journal, 29(8),
pp.736-771.
Chang, S.I., Yen, D.C., Chang, I.C. and Jan, D., (2014). Internal control framework for a compliant ERP system. Information & Management, 51(2), pp.187-
205.
Rubino, M., Vitolla, F. and Garzoni, A., (2017). The impact of an IT governance framework on the internal control environment. Records Management
Journal, 27(1), pp.81-101.
Seyal, A.H., Poon, S.H. and Tajuddin, S., (2016), November. A Preliminary Evaluation of ICT Centers Performance Using COBIT Framework: Evidence from
Institutions of Higher Learning in Brunei Darussalam. In International Conference on Computational Intelligence in Information System (pp. 235-244).
Springer International Publishing.
Gantman, S. and Fedorowicz, J., (2016). Communication and control in outsourced IS development projects: mapping to COBIT domains. International
Journal of Accounting Information Systems, 21, pp.63-83.
Rubino, M., Vitolla, F. and Garzoni, A., (2017). How IT controls improve the control environment. Management Research Review, 40(2), pp.155-205.
Gil-Pechuán, I., Pullicino, P. and García, M.P.C., (2014). Implementation Methodology of Effective Governance to Ensure the Quality of IT Service. In
Action-Based Quality Management (pp. 175-192). Springer International Publishing.
Goosen, R., (2016). The development of an integrated IT risk assessment questionnaire for internal auditors' use. Southern African Journal of
Accountability and Auditing Research, 18(1), pp.63-71.
References
Ling-Chin, J., Heidrich, O. and Roskilly, A.P., (2016). Life cycle assessment (LCA)–from analysing methodology development to introducing an LCA
framework for marine photovoltaic (PV) systems. Renewable and Sustainable Energy Reviews, 59, pp.352-378
Ioppolo, G., Cucurachi, S., Salomone, R., Saija, G. and Shi, L., (2016). Sustainable local development and environmental governance: A strategic
planning experience. Sustainability, 8(2), p.180
Houghton, R.J., White, C., Golightly, D. and Wilson, J.R., (2016). Span of control in supervision of rail track work. Cognition, Technology & Work, 18(2),
pp.361-378
Sanyanunthana, K., 2016. Education Quality Development for Excellence Performance with Higher Education by Using COBIT 5. Education, 1, p.524
Pandeya, N., McLeod, D.S., Balasubramaniam, K., Baade, P.D., Youl, P.H., Bain, C.J., Allison, R. and Jordan, S.J., (2016). Increasing thyroid cancer incidence
in Queensland, Australia 1982–2008–true increase or overdiagnosis?. Clinical endocrinology, 84(2), pp.257-264
De Haes, S., Van Grembergen, W. and Debreceny, R.S., (2013). COBIT 5 and enterprise governance of information technology: Building blocks and
research opportunities. Journal of Information Systems, 27(1), pp.307-324.
Rubino, M. and Vitolla, F., (2014). Internal control over financial reporting: opportunities using the COBIT framework. Managerial Auditing Journal, 29(8),
pp.736-771.
Chang, S.I., Yen, D.C., Chang, I.C. and Jan, D., (2014). Internal control framework for a compliant ERP system. Information & Management, 51(2), pp.187-
205.
Rubino, M., Vitolla, F. and Garzoni, A., (2017). The impact of an IT governance framework on the internal control environment. Records Management
Journal, 27(1), pp.81-101.
Seyal, A.H., Poon, S.H. and Tajuddin, S., (2016), November. A Preliminary Evaluation of ICT Centers Performance Using COBIT Framework: Evidence from
Institutions of Higher Learning in Brunei Darussalam. In International Conference on Computational Intelligence in Information System (pp. 235-244).
Springer International Publishing.
Gantman, S. and Fedorowicz, J., (2016). Communication and control in outsourced IS development projects: mapping to COBIT domains. International
Journal of Accounting Information Systems, 21, pp.63-83.
Rubino, M., Vitolla, F. and Garzoni, A., (2017). How IT controls improve the control environment. Management Research Review, 40(2), pp.155-205.
Gil-Pechuán, I., Pullicino, P. and García, M.P.C., (2014). Implementation Methodology of Effective Governance to Ensure the Quality of IT Service. In
Action-Based Quality Management (pp. 175-192). Springer International Publishing.
Goosen, R., (2016). The development of an integrated IT risk assessment questionnaire for internal auditors' use. Southern African Journal of
Accountability and Auditing Research, 18(1), pp.63-71.
References
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