RECREATION, INC. AN INFORMATION TECHNOLOGY RISK ASSESSMENT CASE STUDY OF ENTERPRISE RESOURCE PLANNING (ERP) SYSTEMS James E. Hunton, Associate Professor University of South Florida, Tampa, Florida Tammy L. Jones, Senior Auditor and Consultant Arthur Andersen, LLP, Tampa, Florida RECREATION, INC. AN INFORMATION TECHNOLOGY RISK ASSESSMENT CASE STUDY OF ENTERPRISE RESOURCE PLANNING (ERP) SYSTEMS James E. Hunton, Associate Professor University of South Florida, Tampa, Florida Tammy L. Jones, Senior Auditor and Consultant Arthur Andersen, LLP, Tampa, Florida