No.

SAP1104 Name of Monitoring Function List of Sales Orders

Assumed SAP1104: If the company creates a sales order without factual evidence or duplicates sales order
fraud risk entry, it may lead to recognition of sales not supported by evidence, resulting in
overstatement of revenue.

SAP1105: Omission of a sales order entry may result in failure to recognize sales.

Purpose of Aiming to verify the existence of customer orders for each sales order, absence of duplicated sales
monitoring order entry for the same customer order and accuracy of sales order information by reconciling
sales orders created in the SAP system with customer orders.

Approaches
1. Reconcile the total
for 2. Identify any 3. Identify any
identifying number and amount
duplicated sales order that
an of sales orders with
If not sales order If not is factually
indication those of customer
of fraud agreed entry. identified inaccurate.
orders.

Perspective A
Sales order for an
irregular customer

Perspective B
Sales order created by
a person other than in-
charge personnel

Perspective C
Sales order using
abnormal unit prices

Perspective D
Sales order containing
many schedule lines

1. Reconcile the total number and amount of sales orders with those of customer orders.
Verify the completeness of sales orders to identify a sales order entry without factual
evidence or duplicated sales order entry. For example, generate the List of Sales Orders on a
daily basis to reconcile the total number and amount of sales orders created for the date with
those of customer orders received on the same date.
2. Identify any duplicated sales order entry.
If the total number or amount of sales orders disagrees with that of customer orders, observe
the List of Sales Orders data and confirm there is no duplicated lines for the content of Sold-
to Party, Material and Net Value and no duplicated sales order entry for the same customer
order.
3. Identify any sales order that is factually inaccurate
If the total number or amount of sales orders disagrees with that of customer orders and
there is no duplicated sales order entry, a user may have created a sales order that is
factually inaccurate. Verify the existence of a matching customer order for each sales order
by reconciling sales orders with customer orders using the Display Sales Order function.

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 No. SAP1104 Name of Monitoring Function List of Sales Orders

1. Reconcile the total number and amount of sales orders with those of customer orders.

To identify a sales order entry without factual evidence or a duplicated sales order entry, generate the List of
Sales Orders on a daily basis to reconcile the total number and amount of sales orders created for the date with
those of customer orders on the same date.

(1) Enter the transaction code VA05 List of Sales Orders in the transaction bar, and click on ENTER button ( ).

(2) The List of Sales Orders screen is displayed.

Organization information will be required to extract sales orders created by your department. Click on the
Organizational Data button.

(3) The Organizational Data screen will pop up.

Specify sales organization information, etc. for your department, and click on EXECUTE button ( ).

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 No. SAP1104 Name of Monitoring Function List of Sales Orders

(4) A Sales Document Type will be required to extract documents associated with sales order acceptance.
In the List of Sales Orders screen, click on the Further Selection Criteria (Further sel. Criteria) button.

(5) The Selection Fields screen will pop up.

Mark a check box for Sales Document Type, and click on ENTER button ( ).

(6) Specify the Sales Document Type used for sales order entry and click on ENTER button ( ).
The following screen (sample) shows an “OR” setting often used for the SAP standard sales document type.

[SAP Notes]

The following shows examples of the SAP standard sales document types.

(1) Sales order acceptance

OR: Standard sales order / BV: Cash sale / SO: Rush order

(2) Complaints
CR: Credit memo request / DR: Debit memo request / SD: Subsequent delivery, free-of-charge
RE: Returns

To accommodate the needs of sales departments, add-on sales document types (e.g., Z1 copied from OR:
Standard sales order) may be further defined using the SAP standard sales document types.

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 No. SAP1104 Name of Monitoring Function List of Sales Orders

(7) In the List of Sales Orders screen, specify a range of document dates to extract data in the Document Date fields,
and click on an enter key.
The following screen (sample) shows how to refer to sales orders created between 13/07/2016 and 12/08/2016.

(8) The List of Sales Orders shows sales orders extracted based on the requested organization data and document
dates.

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 No. SAP1104 Name of Monitoring Function List of Sales Orders

(9) The default setting of the List of Sales Orders shows all sales order items. Customize the setting to display items
required for the monitoring only.
Follow the Menu path: Setting -> Layouts -> Current.

(10) The Change Layout screen will pop up.

Select line items other than the following items required for the monitoring and click on COLUMN_RIGHT button
( ) to remove selected items from the Displayed Columns table. After selecting all items to remove, click on
ENTER button ( ).

 Items required for the monitoring (proposed)

Document Date, Sales Document, Item (SD), Schedule Line Number, Sales Document Type, Created By,
Sold-to Party, Name 1, Material, Description, Order Quantity, Net Price, Net Value, Status, Status, Delivery
Date, Delivery Block, Billing Block and Created-on and Time.

<Before selection > < After selection >

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 No. SAP1104 Name of Monitoring Function List of Sales Orders

(11) The List of Sales Orders shows selected columns only.

(12) Confirm the total number of sales orders listed in the List of Sales Orders agrees with the total number of
customer orders received.
The following screen (sample) shows five sales documents ranging from the sales document No. 365 through
370 (except for a missing sales number of No. 368).

[SAP Note]
(1) The layout setting used for the monitoring can be saved by following the Menu path: Setting -> Layouts
-> Save.

(2) The saved layout setting can be retrieved by following the Menu path: Setting -> Layouts -> Choose.

To save the layout setting, enter ‘X’ or ‘A’ for the user parameter SD_VARIANT_MAINTAIN. Refer to SAP
Note 1798931 for further details.

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 No. SAP1104 Name of Monitoring Function List of Sales Orders

(13) Confirm the total of sales order net values listed in the List of Sales Orders agrees with the total amount of
customer orders received. To calculate the total of net values, select the Net Value column and click on SUM
button ( ).

(14) The total of net values listed in the List of Sales Orders is inserted in the top cell for the Net Value column.
The following screen (sample) shows “7,400.00” as the total of sales order net values.

[SAP Note]
(1) The SAP standard document data, e.g., the List of Sales Orders, can be exported to MS Excel
spreadsheet using the SAP standard function. Follow the Menu path: List -> Save -> File.

(2) The Save List in File window will pop up. Click on the radio button for Spreadsheet and then ENTER
button ( ).

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No. SAP1104 Name of Monitoring Function List of Sales Orders

[SAP Note (continued)]

(3) Specify a file name in the File Name field, and click on the Generate button to save the file.

(4) The saved spreadsheet data can be edited for further use.

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 No. SAP1104 Name of Monitoring Function List of Sales Orders

2. Identify any duplicated sales order entry.

If the total number or amount of sales orders disagrees with that of customer orders, confirm there is no
duplicated lines for Document Date, Sold-to Party, Material and Net Value and no duplicated sales order entry
for the same customer order.

(1) To confirm the absence of duplicated schedule lines, the List of Sales Orders should be sorted by Document Date,
Sales Document and Sold-to Party as key items. Click on SORT_DOWN button ( ).

(2) The Define Sort Order screen will pop up.

Select Document Date, Sales Document or Sold-to Party by each column from the Column Set table and click on
COLUMN_LEFT button ( ) and repeat the process to add all the three columns to the Sort Criteria table. After
selecting all the three columns, click on ENTER button ( ).

<Before selection> <After selection>

(3) The List of Sales Orders is sorted based on the sort criteria setting.
Confirm that no sales orders with identical contents (Material, Net Value, etc.) exist for the same document date,
sales document number or sold-to party.
The following screen (sample) shows duplicated sales order entries dated December 28, 2015.

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 No. SAP1104 Name of Monitoring Function List of Sales Orders

3. Identify any sales order that is factually inaccurate.

If the total number or amount of sales orders disagrees with that of customer orders and there is no duplicated
sales order entry, a user may have created a sales order that is factually inaccurate. Verify the existence of a
matching customer order for each sales order by reconciling sales orders with customer orders using the Display
Sales Order function.

(1) To detect the entry of a sales order that is factually inaccurate, observe the List of Sales Orders from the following
perspectives.
 Sales order for an irregular customer
 Sales order created by a person other than in-charge personnel.
 Sales order using abnormal unit prices
 Sales order containing many schedule lines

(2) Sales order for an irregular customer

(a) A sales order may be created for a fictitious sold-to party using an irregular customer.
To identify an irregular sold-to-party, the List of Sales Order should be sorted by the Sold-to Party column as
a key item. Select the Sold-to Party column and click on SORT_DOWN button ( ).

(3) ワ
ン
タ (1) ワ
イ ン
ム タ
得 イ
(b) The List of Sales Orders is sorted by sold-to party. Observe sold-to party data to confirm the absence of one-
意 ム
time account or sold-to party failed to be deleted from the customer master. If you identify any sales order
先 得
created for an irregular sold-to party, note a sales document number for such order.
を 意
The following screen (sample) shows a sales document No. 370 created for the one-time account “Sold-to
利 先
Party: 90001.”
用 を
し 利
て 用
、 し
架 て
空 、
の 架
受 空
注 の
先 受
に 注
対 先
す に
10
る 対
 No. SAP1104 Name of Monitoring Function List of Sales Orders

(3) Sales order created by a person other than in-charge personnel

(a) A person other than in-charge personnel may have created a fictitious sales order.
To identify a sales order created by a person other than in-charge personnel, the List of Sales Orders should
be sorted by the Created-by column as a key item. Select the Created-by column and click on SORT_UP
button ( ).

(5) 」
」
ワ
ン
(b) The List of Sales Orders is sorted by person created a sales order. Observe Created By data to confirm no
タ
(or comparatively few) sales orders have been created by persons other than in-charge personnel.
イ
If you identify any sales order created by a person other than in-charge personnel, note a sales document
ム
number for such order.
得
意
先
を
利
用
し
て
、
(4) Sales order using abnormal unit prices
架
(a) A sales order may have been created fraudulently空using higher-than regular unit prices to receive kickback
from a customer. の
受 regular unit prices, the List of Sales Orders should be
To identify a sales order created using higher-than
注 on SORT_UP button (
sorted by Material and Net Value as key items. Click ).
先
に
対
す
る
受
注
伝
票
が
登
録
11

さ
 No. SAP1104 Name of Monitoring Function List of Sales Orders

(b) The Define Sort Order screen will pop up.

Define the sort criteria for Material and Net Price columns as below and click on ENTER button ( ).

(c) The List of Sales Orders by material and net price. Observe net price data by material to confirm the absence
of sales order created using higher-than regular unit prices.
If you identify any sales order using abnormal unit prices, note a sales document number for such order.
The following screen (sample) shows the sales document No. 366 was created using a unit price that is six-
times higher than that of the sales document No. 367 (despite the same material, sold-to party and order
quantity).

(5) Sales order containing many schedule lines

(a) A fraudulent transaction may be added to a sales order with many schedule lines to escape the detection of
fraudulent sales order acceptance.
To identify such fraudulent sales order acceptance, the List of Sales Orders should be sorted by the Sales
Document column as a key item. Select the Sales Document column and click on SORT_DOWN button ( ).

(7) 」
」
ワ
ン
タ
イ
ム
得 12

意
 No. SAP1104 Name of Monitoring Function List of Sales Orders

(d) The List of Sales Orders is sorted by sales document number.

Observe sales orders with many schedule lines to confirm the number of sales order schedule lines agrees
with the number of schedule items listed on a matching customer order.
If you identify any such sales order that disagrees in the number of schedule lines, note a sales document
number for such order.
The following screen (sample) shows the sales document No. 369 with many schedule items compared with
regular sales orders.

(6) To confirm details of sales orders that may be subject to fraudulent entries, enter the transaction code VA03:
Display Sales Order in the transaction bar, and click on ENTER button ( ).

[SAP Note]
(1) Adding “/o” before a transaction code initiates launching a new window to display a screen.
(2) Under the standard setting, double clicking a schedule line item in the List of Sales Order initiates a
transit to the Change Sales Order screen. To prevent unnecessary changes to sales orders, enter a
transaction code to open the Reference screen.

(7) The Display Sales Order: Initial Screen is displayed.

Enter a sales document number noted in the procedure 3-(1) and click on ENTER button ( ).
The following screen (sample) shows how to refer to the sales order ‘365.’

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 No. SAP1104 Name of Monitoring Function List of Sales Orders

(8) The Display Standard Order NNN: Overview screen is displayed.

Confirm details of the sales document No. 365 using tabs and slide bars.

End

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