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Appendix A: Audit and Compliance Topics

APPENDIX A: AUDIT AND COMPLIANCE TOPICS


Objectives
The objectives are:

Introduce the Default Controls Library and provide a basic overview


of how to manually create new controls.

Discuss how to import controls from the default library.

Create and view audit policies and policy rule types.

Create and view audit cases.

Introduction
One challenge that customers face today is identifying which controls to use to
make sure that their business complies with laws, business rules, policies and
regulations and audit requirements. The Default controls library in Microsoft
Dynamics AX contains many of the most frequently used controls. This library
provides a resource for customers who are searching for various types of controls
that will help meet their needs.
You can use audit policies to evaluate expense reports, vendor invoices, and
purchase orders for compliance with policy rules that you create. All of the rules
that are associated with an audit policy are run in batch mode according to the
schedule that you specify. Each policy rule is an instance of a policy rule type.
For each policy rule type, only one policy rule can be active at a time.

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Default Controls Library


The Default controls library in Microsoft Dynamics AX contains many of the
most frequently used controls. This library provides a resource for customers
who are searching for various types of controls that will help meet their needs.
Customers who have their own control matrix can use the Default controls library
to supplement their control matrix by adding controls in the Compliance Center.
For customers who do not have a control matrix, the Default controls library can
be repurposed and used as a control matrix from which to select the controls to
add to their Compliance Center.
Entries in the Default controls library can be used as a guide for customers who
decide to manually enter controls to the Compliance Center. Customers can also
use the Import and mapping wizard in Compliance Controls to automate the
addition of some or all of the Default controls library controls on the Compliance
Center. A workbook that contains many common compliance controls is
available on the Compliance site in Enterprise Portal. You can refer to this library
when you manually enter controls on the Compliance site; or, you can use the
library as the source file to import controls to the Compliance site.

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Terminology
The compliance and internal controls process available in Microsoft Dynamics
AX involves several terms and concepts. The following table introduces these
terms and concepts.
Term

Definition

Control
matrix

Refers to a file, almost universally a Microsoft Office Excel


spreadsheet that customers use to list, manage, and keep
track of their controls.
This file can be used as the source file for importing and
mapping a compliance environment and importing activities
into the Compliance Center.

Control

A means by which users manage identified elements of their


business to make sure that the policy, regulation, tenet, or
other requirement is followed during normal day to day
business operations.

Control
environment

The environment that is set up within the Compliance Center


to which controls are associated. Environments are typically
a hierarchical node structure.

The Default Controls Library contains various controls for Microsoft Dynamics
AX users to select from. The Default Controls Library Excel spreadsheet is
installed and stored in the Compliance Center Compliance Resources document
library. For additional information on this topic, refer to the Microsoft Dynamics
AX application documentation.

Procedure: Manually Add Controls to the Library


To manually add new controls types to the Default Controls Library in the
Compliance center, follow these steps:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

Open the Enterprise Portal website through your web browser.


Click Compliance.
Click Compliance resources on the left pane.
Click the Default Controls Library file and then click Download a
copy on the Action pane.
Enter a Name for the file such as "Default Controls Library".
Select a location for the file to be saved to.
Click Save.
Browse to the location where the file was saved, and then doubleclick to open it in Microsoft Office Excel.
Create a new line in the spreadsheet.
Save the file.

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Import and Mapping Wizard


The Import and mapping wizard lets you import your internal controls into the
Compliance Center from an existing, preformatted control matrix spreadsheet
that your company uses. Before you use the Import and mapping wizard you
must set up the following:

Establish the document templates

Create the control environment

When the control environment is set up, users will open the Import and Mapping
wizard, open their control matrix, and for every entry they want to import, select
two settings.
1. Select the compliance environment(s) node that the control should
fall under.
2. Select the document template that the control will use when it is
loaded onto the system. This includes mapping template properties to
corresponding data in the matrix.

Procedure: Importing Controls


To import controls into the Compliance Center, follow these steps:
1. Open the Enterprise Portal website through your web browser.
2. Click Compliance.
3. Click Import on the left pane, and then click Next.
NOTE: The wizard cannot be completed unless at least one environment is
configured and at least one template exists.
4. Select the file to be imported, and then click Next. Review the data
that is displayed from the selected file, and then click Next.
NOTE: The file selected must be in the correct format to import. Use the
Formatting guidelines link on the first page of the wizard for more information
about allowed formats. Use the Back button to return to the first page of the
wizard.
5. Select the column that will be used to map the control matrix
environment data to the Compliance Center environment, and then
click Next.
6. Continue mapping each column from the spreadsheet to the
corresponding Compliance Center control, and then click Next.
7. Select the document template and the template properties (one at a
time), and then select the corresponding control matrix. When you
are finished, click Next.

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Appendix A: Audit and Compliance Topics


8. Click Import to process the import.
9. When the import is complete, the system will display a message;
click Finish.

Audit Policies, Rules and Cases


You can use audit policies to evaluate expense reports, vendor invoices, and
purchase orders for compliance with policy rules that you create. All of the rules
that are associated with an audit policy are run in batch mode according to the
schedule that you specify.
Each policy rule is an instance of a policy rule type. For each policy rule type,
only one policy rule can be active at a time.
Before you can create an audit policy, you must first define the policy parameters
that will be used by all audit policies.

Procedure: Creating Audit Policies


To create audit policies, follow these steps:
1. Click Compliance and internal controls > Common > Policies >
Audit policies.
2. On the Action Pane, click Parameters to open the Policy parameters
form.
3. The available organization types are displayed in the Organization
types: list. Select the organization types to create policies for and then
click the Add button.
Although you must select at least one organization type to use audit policies, you
do not have to change the order of precedence for those organization types. When
an audit policy is run, all rules in that policy are run. The system does not select
which audit policy rules to run based on the order of precedence.
Policy rule types define the document and query parameters that are used when
you develop specific policy rules.

Procedure: Creating Policy Rule Types


To create audit policy rule types complete the following steps:
1. Click Compliance and internal controls > Setup > Audit > Policy rule
type.
2. Click New to create an audit policy rule type.
3. Enter a name and a brief description of the policy rule type.

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4. In the Query name field, select the default Application Object Tree
(AOT) query to use as the starting point for developing policy rules for
this policy rule type. The query indicates the source document that the
policy rule type is defined for.
5. In the Query type field, select the type of database query that users can
build when they create audit policy rules by using this policy rule type.
6. In the Document date reference field, select the field in the source
document that identifies the date to use when documents are selected for
audit.
7. Create any additional policy rule types that your organization needs and
then close the form.

Queries and Query Types


When you create an audit policy rule, you first select a policy rule type. The
policy rule type specifies the Application Object Tree (AOT) query to use as the
starting point for creating the policy rule. It also specifies the query type to use
for the policy rule.
The query determines the source document that the policy rule will evaluate. It
also specifies the field in the source document that identifies the legal entity and
the field that identifies the date to use when documents are selected for audit. The
query type controls the default fields in the query form and in the Audit policy
rule form. The following table shows the query types that are available for audit
policy rules.
Query Type

Purpose

Conditional

Evaluate source document attributes against specified


values.

Aggregate

Evaluate multiple source documents or source document


lines against a policy rule by aggregating numeric values.

Sampling

Randomly select a specified percentage of the source


documents to evaluate for policy violations.

Duplicate

Evaluate source documents to determine whether they


contain duplicate entries in specified fields

List Search

Evaluate source documents for specific entities

Keyword
Search

Evaluate source documents to determine whether they


contain certain words

When you select the Sampling option, the Audit policy rule form includes an
option that lets you specify the percentage of documents to randomly select for
audit.

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When you select the Duplicate option, the Audit policy rule form includes an
additional option that allows you to specify the number of days to add to the start
of the document selection date range when documents are evaluated for duplicate
entries.
When you select the List Search option, the root document of the query defines
the document that is being audited. The query must contain a join with the
DirParty table.
The List Search option can be used only with the following (AOT) queries:

AuditPolicyExpenseList - Expense report monitored employees

AuditPolicyPurchList - Purchase order monitored vendors

AuditPolicyVendInvoiceList - Vendor invoice monitored vendors

When you select this option, specify the monitored entities in the Additional
options form before you create the policy rule.
When you select the Keyword Search option, enter the words to look for in the
Additional options form before you create the policy rule. The Audit policy
rule form includes options that allow you to specify the tables and fields to
evaluate for the words entered.
All of the policy rules for a particular audit policy share the same batch
parameters and the same document selection date range. These parameters are
specified in the Additional options form for the policy.
Before you can define an audit policy, you must create the policy rule types that
will define the document and query parameters for the policy rules. You must
also make sure that the policy parameters have been set up appropriately.

Procedure: Set Up Policy Parameters


To verify or set up policy parameters, follow these steps:
1. Click Compliance and internal controls > Common > Policies >
Audit policies.
2. On the Action Pane, click Policy to create an audit policy.
3. On the General FastTab, enter a name and description for the audit
policy.

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4. On the Action Pane, click Additional options.
o

o
o

Enter the starting date and ending date of the document selection
date range. This range determines which version of a policy rule
to use, based on the effective dates of the policy rule. It also
determines which organization nodes were associated with the
policy during that date range
If you are creating a policy rule that uses the List search query
type to evaluate source documents for specific entities, enter the
entities on the Monitored entity FastTab.
If you are creating a policy rule that uses the Keyword search
query type to evaluate source documents to determine whether
they contain certain words, enter the words on the Prohibited
words FastTab.
Each audit policy is run in batch mode. To verify or change the
parameters for the batch job, click the Batch button.
Click Close to return to the Audit policy form.

5. On the Policy organizations FastTab, select an organization type. This is


the organization type that the audit policy will apply to. A single policy
can apply to only one organization type.
6. The organization nodes that have been created for the selected
organization type are shown in the Available organization nodes: list.
Select the nodes to be affected by this audit policy and then click the
Add >> button to move those organization nodes to the Selected
organization nodes: list. The association of the organization node with
the audit policy is effective on the date and time that you add it to the
Selected organization nodes: list.
The association expires when you remove the organization node from the
list. Policy rules cannot be tested for any dates on which there is no
organization node associated with the policy.
7. On the Policy rules FastTab, develop the policy rules that are needed for
this policy.

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Develop Policy Rules
An audit policy rule consists of a database query that is run against source
documents. The policy rule types define the document and query parameters that
are used when you develop policy rules.

Procedure: Create a Policy Rule


To create a policy rule, complete the following:
1. Click Compliance and internal controls > Common > Policies >
Audit policies.
2. Double-click the policy to create policy rules for.
3. On the Policy rules FastTab, select the policy rule type to develop a
policy rule for, and then click Create policy rule. The fields that are
displayed in the Audit policy rule form depend on the selected policy
rule type and its associated query.
4. In the Effective date and Expiration date fields, enter the date range
when this policy rule is effective. If you do not enter values in these
fields, the policy rule will be effective when it is created, and it will
never expire.
5. Complete other fields as required, depending on the query type that is
associated with the policy rule type.
6. Click Select to open a query form. This button is not available for policy
rules that are based on the List search or Keyword search query types.
7. Use the query form to specify the criteria to use for this policy rule, and
then click OK. The fields that were set up by default in the policy rule
form will also be set up in the query form.
8. After the policy rule is set up, click Test. Enter the document selection
date range to use for the test. The dates that you enter in this form are
used only for the test. They are not saved, and they do not affect the
document selection date range that is defined in the Additional options
form.
9. Click Run test. Review the results of the test. If the results are not what
you expected, modify the database query and repeat the test.

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If you still do not receive expected results, do the following:

Verify that an organization node was associated with the policy during
the data selection date range that you specified for the test. Policy rules
cannot be tested for any dates on which no organization node is
associated with the policy.

Verify that source document records exist that were created on or after
the policy was created. Records that existed before the policy was
created cannot be audited. The only exception is for policy rules that are
based on the Duplicate query type, which can audit records up to 180
days in the past.

Audit Policy Violations and Cases


Audit policies are used to identify expense reports, purchase orders, and vendor
invoices that do not comply with business rules that you define and configure as
audit policy rules. Audit policies are run in batch mode. When you run an audit
policy, all the policy rules that are part of that policy are run at the same time.
Each policy rule evaluates a set of documents and selects those that are in the
document selection date range and match the specified criteria. For example, one
policy rule might select expense reports with meals exceeding 50.00. Another
policy rule might select vendor invoices that are payable to a particular vendor.
For each document in the set that is selected, a violation is generated. That
violation is a record that a particular document, such as invoice 12345, does not
comply with the policy rule. Multiple audit violation records are grouped
together and associated with audit cases. By default, cases for each audit policy
are grouped by the audit policy rule.
If you prefer, you can select other criteria for grouping using the Case grouping
criteria form. You could, for example, group expense headers by project ID and
vendor invoices by vendor account. If you were to do this, all expense header
violations that have the same project ID would be grouped in the same case, and
all vendor invoices that have the same vendor account would be grouped in the
same case. After the audit cases have been generated, they are handled using the
typical processes for case management.
For audit policy rules that are based on a Duplicate query type, violations are not
grouped by policy rule or by the criteria specified on the Case grouping criteria
form. Instead, they are grouped by the criteria that are built into the audit policy
rule. For example, if a policy rule evaluates expense reports for duplicate
expenses of the same amount, merchant ID, and date, all expenses that have the
same values in those fields would be one case. If other expenses had different
values, those would be a separate case.

10

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When the policy is run, each policy rule selects documents of the specified type
that have a date that is in the document selection date range. The document
selection date range is specified in the Additional options form. Many
documents have more than one date associated with them. The date field that is
used by the audit policy rule is specified in the Policy rule type form.

Document Selection Date Ranges


The document selection date range has additional functions for an audit policy.

The policy uses the version of each policy rule that is effective on the
last day of the document selection date range. Effective dates for
each policy rule can be seen on the Audit policies list page.

The policy uses the organization nodes that are associated with the
policy on the last day of the document selection date range. Only the
organization nodes that are currently associated with the policy are
displayed on the Audit policies list page.

The policy uses the organization nodes that are associated with the
policy on the last day of the document selection date range. Only the
organization nodes that are currently associated with the policy are
displayed on the Audit policies list page.

For policy rules that are based on a List search query type, the
policy evaluates documents for monitored entities that are effective
on the last day of the document selection date range.

Case Management
You can use case management in Microsoft Dynamics AX and in Enterprise
Portal for Microsoft Dynamics AX to record, update, track, follow up on, and
close issues that are raised by customers, vendors, or employees, or that are
created through your audit processes. By planning, tracking, and analyzing cases,
you can develop efficient resolutions that can be used for similar issues.
For example, when customer service representatives or human resources
generalists create cases, they can find information in knowledge articles about
how to work with or resolve a case more efficiently.
Because you can use case management for customer, vendor, or employee issues,
the Cases form is located in Home in Microsoft Dynamics AX. Audit cases are
always managed in Compliance and internal controls, even when they relate to
documents that are created in other modules.

Case Setup
The operations manager wants customer service representatives and human
resources generalists to be able to create cases for customers, vendors, and
employees. Before any one of these cases can be created, he must set up case
categories and case processes.

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The internal auditor wants audit cases to be generated automatically when the
audit policy is run against expense reports. Each audit case contains a group of
audit policy violations. She also wants to have the option to create audit cases
manually. For these cases, she can use the categories that are created when an
audit policy is run, or she can create special categories to use for cases that are
manually created.
For more information about how to create case processes and categories, see the
Create case processes and categories topic in Microsoft Dynamics AX product
documentation.

Case Grouping and Categories


The first step is to determine how audit violations should be grouped into cases.
By default, each audit case contains all of the audit violations that were created
for a particular document type and audit policy rule. You can specify other case
grouping criteria if necessary.
The first thing the operations manager must do is create categories for cases.
Case categories provide the ability to group similar case types together. For
example, the operations manager might create categories for sales, employee
benefits, or deliveries. He might also create child categories that group the cases
at a more detailed level. For example, under a sales category, he could add child
categories for pre-sale issues and post-sale issues.
The internal auditor can decide to create categories for cases that are created
manually. She does not have to create categories for audit cases that are created
automatically. Every case must be assigned to a case category. Grouping cases by
category can help employees identify known solutions, such as knowledge
articles, if similar issues occur over time.

Working with Cases


After setup is complete, employees with the appropriate permissions can create
cases as issues are raised. Cases can be created in Microsoft Dynamics AX and in
Enterprise Portal.
The following table describes tasks that employees can perform when they work
with case management.

12

Task

Description

Create a case

Create a new case record for a customer, vendor, or


employee, or for the results of an audit of business
documents.

Add details to a
case

Add detailed information such as activities to a case.

Close a case

Change the status of an open case to Closed to


indicate that the issue has been resolved.

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Task

Description

Store a knowledge
article

Create and store a knowledge article that includes


tips, solutions, and other important information about
an issue.

Rank a knowledge
article

Rate a knowledge article to indicate if it was


successful in helping to close a case.

After you create a case, you can add activities, dependent cases, associations,
case log information, documents, and responsibilities to the case. You can add
these details when you first create the case or you can add them later as needed.

Procedure: Add Details to a Case


To add details to a case complete the following steps:
1. Click Home > Common > Cases > All cases.
2. Double-click the case that you want to update.
3. Select the tab that corresponds to the information that you want to add to
the case.
Use the following information to complete this task:

Case log tab - Click Add to create a new case log information
line and enter the appropriate information. Click Details to open
the Source type form to view source types for lead and
opportunity records.

Associations tab - Click Add to create a new line and add


information about an entity that is associated with the case that
you are currently working on.

Knowledge article tab - Click Add to add knowledge article


information to the case. Click Details to open the Knowledge
article form.

When a case has been resolved, either internally with an employee or externally
with a customer or vendor, you can close the case. The case record is saved, but
the record is removed from the case list.

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Procedure: Close a Case
To close a case, complete the following steps:
1. Click Home > Common > Cases > All cases.
2. In the list, select the case that you want to resolve.
3. In the Maintain group, click the Change status button and select
Closed.
When you close a case, the service level agreement (SLA) associated with the
case is also closed. If a follow up activity is required for the case, an activity is
created and you will receive a prompt to complete the activity.

Summary
This appendix provides some basic information about a few of the Microsoft
Dynamics AX audit and control features. To learn more about these topics and
any additional audit and compliance related topics, refer to the Microsoft
Dynamics product documentation. The topics discussed in this appendix
included:

14

The control library

Manually create new controls

How to Import controls from the default library

Audit policies and policy rule types

Audit cases

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