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Presented by: Ranjit Simon John

SUGMENA Conference 28.May.2013 Dubai

The Presentation if divided into 3 sections;


1) Introduction to Audit in SAP
2) Materializing the Audit through SAP tools
3) Different Types of SAP Audit tools

1) Introduction to Audit in SAP


We all will be familiar with various types of Audit, Financial, Administrative, IS
etc.
In the modern corporate world IS auditing is gaining more weight age due to the
dependence of Business on IS. Auditing a traditional IT environment was more
easy compared to auditing business process where highly complex ERP systems
are implemented.
For a company with ERP system, it will be easy to certify the success of ERP
implementation based on the KPIs defined. But few years down the line it will be
highly difficult to check and analyze whether the system complies with the
corporate governance rules.
The objectives of corporate governance are threefold:
. Transparency of information
. Internal control of processes
. Effectiveness of internal controls

The SAP process provides a consistent flow of data and information that enables the
information to be controlled more quickly and accurately.
You can also configure additional controls for mySAP ERP Financials.
For example, you can arrange that every posting that exceeds a certain amount is
marked and identified accordingly. You can monitor reported financial data and other
key figures at any time.
Whenever a critical threshold is reached, you can investigate the cause of the problem.

How SAP assist in the Audit Procedure - Organizing Audits


SAP NetWeaver and SAP ERP offer built-in controls, including:
- Internal system controls
- Configurable controls
- Security controls
- Report controls

Criteria for Audit Questionnaire

Sales & Distribution business process impact on Financial Accounts

Control Objectives and Risks in the Sales & Distribution Process mentioned above
has to be developed

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In the above mentioned Sales & Distribution process the Control Objectives & Risks
are;

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Define every business process in each business units for identification of Control
Objectives and Risks

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In the Sales & Distribution example mentioned the Control Attributes to be


checked for Process Step PS2 is shown below;

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The Risk associated with each business process control is identified

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Screen Shot of SAP MIC Implemented Tool

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2) Materializing the Audit through SAP tools

SAP provided excellent tools to conduct system audit based on the questionnaire
prepared.
Following slides demonstrates how to configure the Audit Management System in
SAP and generate the Audit Report.
First we need to do few configuration changes to tune the audit as per our
requirement. Execute transaction
SPRO --> SAP reference IMG --> Cross-Application Components --> Audit
Management
Audit Management is divided into four categories;
- Question List
- Control
- Audit Definition
- System Adjustment

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Create what kind of Question Profile is required. I have created


"Part-Sub Part-Element-Sub Element-Sub Qu"
For the Audit purpose.

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Once the question profile is created you have to create the drill down level for
the profile.

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After defining the question hierarchy you have to specify the Valuation
Specification and the scores to be awarded for each value. By selecting the created
valuation profile double click on the "valuation" icon on the right side. There we
need to set the details of valuation and the scores we intend to provide for each.

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In the next step set the priority level

In the next step Audit Definition Part has to be Configured


Define the Audit Usage

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Define the Audit Type

Create the rating Strategy for the Audit

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Now all the settings related to conducting the Audit has been configured.
Now we have to create Audit, Audit Plan, Question List.
Following are the main objects used for the Audit;

1) Audit Plan - The audit plan consists of all audits planned for a particular period of
time. For example, all audits that are to be executed in the space of one year are
defined in an annual audit plan.
2) Audit - An audit, according to DIN EN ISO 9000, is a systematic, independent,
and documented process used to obtain audit results and to evaluate these results
objectively in order to determine to what extent the criteria of the audit have been
fulfilled.
3) Question List - Question lists are multilingual collections of questions that
are answered during the execution of the audit . The allowed valuation can be
planned for each hierarchy level.

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4) Corrective Actions - These are actions that are deemed necessary to


eliminate the cause of errors that were determined during the audit and to
prevent the recursion of these errors. The corrective actions to be executed must
be appropriate to the effects that the particular error has on the product.
5) Preventive Actions - These are actions that are deemed necessary to
eliminate the causes of possible errors before they occur. The preventive actions
to be executed must be appropriate to the effects that the possible error could
have on the product.

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Execute transaction PLMD_AUDIT, first create the question list required for the
audit with the components newly configured.

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After creating the Question List change the status to Released.

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Execute transaction PLMD_AUDIT, Create the Audit Plan.

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Execute transaction PLMD_AUDIT, Create the Audit.

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Assign the Question List created to the Audit.

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The list of questions assigned under the Audit created.

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Once the question list is attached to the audit we need to evaluate the questions.
Evaluations will be based on the configuration done in SPRO. Evaluation: Execute
transaction PLM_AUDITMONITOR. Select the required fields and execute.

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3) Audit tools available in SAP


Basic tools available is TBI_REPORTS
Execute ST13 -> Tool Name TBI_REPORTS

Execute ST13 -> Tool Name TBI_REPORTS

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All the major business process checks can be checked and analyzed through the tool

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TBI report executed for Procurement -> Purchase Orders

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TBI report executed for Procurement -> Purchase Orders

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TBI report executed for Procurement -> Purchase Orders

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