ERP Training as an Accounting Control Principle

I'm reading Steve Bragg's excellent book The Accounting Controls Guidebook. In the Control Principles section, he covers expected topics like segregation of duties and management support, but he also spends some time on training as a control principle. Specifically:

"Systems knowledge. It is impossible to expect employees to conscientiously inspect controls unless they already know how systems operate. This calls for the ongoing training of employees to ensure that they thoroughly understand all aspects of the systems with which they are involved. This requires not only an initial training session for new employees, but also reminder sessions that are timed to coincide with any changes in processes and related controls, as well as thorough documentation of the systems. A good level of systems knowledge may call for the use of procedures, training materials, and a core group of trainers."

The topic of justifying an investment in training came up recently in a Dynamic Communities user group forum. A user was asking for suggestions to help convince a metrics-focused Controller to allow accounting staff to attend a conference that seemed to hold no tangible value. Among forum participants, Systems Knowledge as a control principle wasn't high on the list of suggested arguments. Employee morale was discussed, as was retention, both of which also happened to be control elements. Poor morale increases direct fraud risk; high turnover decreases control effectiveness because controls are not communicated in employee transitions. But the discussion didn't actually mention controls and the level of investment that must go into maintaining them.

I think that for many companies, training in any form is a tough sell. The benefits are often considered ...