AIS AllSlides

A udit
I nformation
S ystem
Peter Schiwek
Solution Management Financials, SAP AG
A udit
I nformation
S ystem
Peter Schiwek
Solution Management Financials, SAP AG
Overview
Evolution of Auditing
AIS – The Tool
Evaluation Methods
Implementation
Contacts
SAP AG 2004-10-13, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 3
Evolution of Modern Auditing
Sarbanes
Rating Oxley Act
Basel II
Every individual
sees their
IAS environment
from their own
personal point of
US-GAAP view.
The auditor‘s
GoB duty is to make
GoBS an objective
judgment.
GDPdU
Continuous
Audit
Corporate Governance
Sarbanes Software
Rating Oxley Act Certificate Parallel
Basel II Valuation
IAS SEM
Risk Mgmt, Consolidation,
Bal. Scorecard, Man.Cockpit
US-GAAP
AS / DRB
GoB Archive Information
System
GoBS
MIC
GDPdU / DART
Management of
Continuous Internal Controls
Audit Information
Audit System
Digital Audit
A result-oriented audit view is

- in an environment of mass transactions -
only possible with
computer-supported audit or control procedures
Au d i t
I nformation
S ystem
Overview
AIS – The Tool
Evaluation Methods
Implementation
Contacts
Audit - Information - System
Collection,
structure,
presetting
of standard SAP Reporting
Improvement
of the audit process
and of audit quality
Individual selection and

preparation of data
Data export
-document data
-account balances
-financial statement data
Reconciled with:
- ACL
- IDEA
- AuditAgent
...
SAP DB
Audit Environment – External audit
Prüfungsumgebung – Externes Audit
Own Software SAP environment

(auditing approach)
Audit planning BKPF
BSEG(..A)
Work program
- System Audit •Online controls GSEG
- Business Audit on the SAP database SKA1/SKAT
Export interface
Analysis software -System information SKB1
( ACL / IDEA / … ) Line items SKC1A

-Reconciliation
-Balance sheet/P+L KNA1
-Balances KNB1
Reporting software Balances -Accounts
KNC1
-Documents
...
Work Paper •Data export
...
-Line items
Report ...
-Account balances
Audit Environment – Internal audit
SAP environment
Audit Management
BKPF
Planning BSEG(..A)
GSEG
•Online controls
Auditing
on the SAP database SKA1/SKAT
Export interface
Reporting -System information SKB1
SKC1A
-Reconciliation
Corrective Action -Balance sheet/P+L KNA1
-Balances KNB1
Documentation -Accounts
KNC1
-Documents
Analysis ...
•Data export
...
Analysis software -Line items
Line items
( ACL / IDEA / … ) -Account balances ...
Audit Environment
Audit
Documentation / Maintenance
Step n
Step 1
Step 2
Step 3
Step 4
Step 5
Step 6
Enterprise Process
Risk Assessment
Audit Measure
... ... Audit Result ... ...
SAP standard roles Individual auditor menu
G/L accnts Customers Vendors Inventory

Vendors Receivables
Financial
Receivables Cash Payables Inventory Revenue Data export
Instruments
Personal Data Customers

Revenue ...
expense export
Authors
Bansbach Schübel Brösztl & Partner
Deloitte & Touche
Ernst & Young Deutsche Allgemeine Treuhand AG
KPMG Deutsche Treuhand-Gesellschaft
Price Waterhouse Coopers
SAP User Groups
Internal auditors from various companies

AIS, Views / Target Groups
System Audit Business Audit Tax Audit
Internal
Auditors
External
Auditors
Data Security
Officers
Tax Auditors
Audit-specific documentation + training
The Audit Information System
The Audit Information System

facilitates smoother and better
quality audits.
It consists of a number of single
roles and is a
- Collection,
- Structure, and
- Default setup
of SAP standard programs
The AIS is the Toolbox

of the auditor
in SAP-Environment.
Structure and Operation
For a specified organization,

the auditor receives
a selection of evaluation programs
with preset control data
for each audit area to be checked.
Structure and Use
Control data which occurs in

multiple variants is defined as a
variable
- TableTVARVc
- Arg. AUDI*
This data is updated at the

beginning of an audit with the
function "Customizing AIS".
This ensures proper control for all

evaluations run during the course of
the audit process.
Documentation in the Reporting Tree
AIS Documentation
Information on audit steps
SAP Library
Selected chapters
IMG Documentation
selected table areas
Internet Links
selected WEB Addresses
System Audit
Information retrieval using

System Audit existing programs sorted by
component
Audit- Development-IS
IS Benutzer-IS
Users and Authorizations
Repository / Tables
ADM950
ADM960
Security
guide
CA940
-----------
SAP
System Audit
Business Audit
The closing operation view for a

Business Audit single company is possible
Audit- G/L IS
Customer IS Top Down View:
IS
Vendor IS Balance sheet / P&L
Assets IS Accounts Vouchers
Procedures
AC900/
Internationally deployable
Audit FIN900
guideline
----------
User group
SD FI
MM CO
PP AM
SAP
QA PS
PM
R/3 WF
HR IS
Business Audit
Tax Audit
Tax-Role
Tax Audit Direct (Z1) and
indirect (Z2)
Data file Direct /
provided indirect access to tax-relevant data.
data access
Data file analysis (Z3)
D A R T (Data Retention Tool)

WDE680 Extraction and storage of
DART tax-relevant data.
Source Extract
Transaction data
Transaction data
...
Master data
Master data
Metadata
Views
Data provided (Z3)
- SAP Audit Format -
Tax Audit
SAP Education Offerings – Corporate Governance
Knowledge is Power, Knowledge is Productivity
SAP FIN: mySAP ERP Financials Overview

Gain an overview of the mySAP Financials solution,
including data analysis
FIN900: Auditing with SAP

Understanding configuration for SAP system security and
authorizations, including the Audit Information System
FIN910: Management of Internal Controls

Focus on configuration of the SAP MIC application suited
for SOX / internal controls teams
WDE680*: GDPdU in SAP Systemen

Using the SAP DART tool to comply with German
Steuersenkungsgesetz
* this course is offered only in German
Overview
AIS – The Tool
Evaluation Methods
Implementation
Contacts
Evaluation Methods, ABAP
List
SAP - DB
Dialog
ABAP
Drill-
down
Allgemeiner Berichts- und AufbereitungsProzessor
or
Advanced Business Application Programming Extract
(flat file)
ABAP is the programming language used in R/3.
ABAP Reporting / Calling Up Reports
Calling up reports Report selection w/ GL

using the Legal requirements
application menu Account
G/L account balances
Calling up reports System

directly using the Services
system menu Reporting
Program: RFSSLD00
G/L Acct.balances
RFSSLD00
ABAP Reporting / Using Variants
Call report
G/L Account balances/RFSSLD00 Variants for RFSSLD00
VAR1 :
with variant (1) Chart of accounts INT
G/L Account 1-999
Company code T-BUK
Fiscal year T-GJAHR
G/L Account balances
VAR2 :
Chart of Accts. INT Chart of accounts INT
G/L Account 1-999 Company code T-BUK
Company code 0001
Fiscal year 2999 VARn :
Table of variables
T-BILANZ INT
G/L Acct.balances T-BUK 0001
provided by program T-GJAHR2999
RFSSLD00 T-from/to 0100 - 0999
Evaluation Methods, Query
List
SAP - DB
Dialog
Query
Drill-
down
SAP Query
The application SAP Query is used to create lists

not already contained in the SAP standard. Extract
(flat file)
It has been designed for users with little or no knowledge
of the SAP programming language ABAP.
Query = Individual DB Inquiries
Individual inquiries for information

from the SAP database are solved
with
Query.
Audit relevant data fields are setup
in InfoSets.
The auditor defines the record
structure, selection and sort criteria,
Query summaries, statistics, ranking list,
processing
and the layout of an evaluation.
Definition of individual lists The export of a flat-file enables

continued, problem-free processing.
Record
Selections
Download
Starting lists
Query
SQ02 InfoSets SQ03 User groups
Selection of a Assignment of users

logical database to functional areas
Grouping fields Benutzer und InfoSets
zuordnen
Definition of help fields
Administrative level
Operational level
SQ01 Queries
Definition of lists
Starting lists
ABAP Reporting / Query
Logical database Report List
Reporting
e.g. SD F (ABAP)
ABAP-
(Selection +
SAP
SAP- DB
DB formatting)
Reportgenerator
Query
•List
Query
InfoSet definition
•Execute
Create a list with

Report: Instructions of a programming language (ABAP)
Query: Description of a desired result
SAP Data Organization
Administrative Master data /

view Documents / ... Master Documents
SKA1
Physical Database SKB1 BS I S BKPF
view tables:
GLT0* BSEG
Logical Logical SKA1 (Chart of accts.)

view database:
(e.g. SD F)
SKB1 SKB1 (Company code)
S K C 1* S K C 1* (Fiscal year)
BS I S
BKPF
BSEG GSEG
Logical database, Data Retrieval, Output
Customer
4711 1 4712 8
KNA1
CoCd
0001 2 0002 5 0001 9
KNB1
Year
1996 3 1997 4 1996 6 1997 7 1995 10 1996 11
KNC1
1 8
4711 4712
t
0001 0002
2 5
1996 1997 1996 1997
3 4 6 7
printline 1 1
printline 2 3
printline 2 4
printline 2 6
printline 2 7
Logical database, InfoSet, Query
A/R : DD F (Doc. index) Docs : BR F

KNA1 BSID (..EXT) BKPF
KNB1 BSIK (..EXT) BSEG(..A)
KNC1 BSIS (..EXT) GSEG(..A)
A/P : KD F
Logical database DD F KD F SD F BR F
LFA1
InfoSet FI DD FI KD FI SD FI BR
LFB1 Queries
LFC1
Data export / ED EK ES EB
Document analysis:
Offsett.acct.analysis: OD OK OS
G/L : SD F
SKA1 / SKAT Variance analysis DD DK
inc./outg. payments:
SKB1
Compare payment terms: P D PK
SKC1A
Document Journal: JB
Log. Database, BR_F or DD_F, KD_F, SD_F
DocNo
DocNo010123
010123 02.01.00
02.01.00 CB
CB 01
01 Cust1
Cust1
Cust1 Debit
Debit
Debit 1.000
1.000 Total volume
50
50 Sales1
Sales1 Credit
Credit 950
950
50
50 Tax
Tax
Tax Credit
Credit
Credit 50
50
DocNo
DocNo010124
010124 04.01.00
04.01.00 CB
CB 01
01 Cust2
Cust2
Cust2 Debit
Debit
Debit 2.000
2.000
50
50 Sales1
Sales1 Credit
Credit 1.500
1.500
50
50 Sales2
Sales2
Sales2 Credit
Credit
Credit 400
400
50
50 Tax
Tax
Tax Credit
Credit
Credit 100
100
DocNo
DocNo 010123
010123 02.01.00
02.01.00 CB
CB 01
01 Cust1
Cust1 Debit
Debit 1.000
1.000 Export out of BR_F
DocNo
DocNo 010123
010123 02.01.00
02.01.00 CB
CB 50
50 Sales1
Sales1 Credit
Credit 950
950
DocNo
DocNo 010123
010123 02.01.00
02.01.00 CB
CB 50
50 Tax
Tax Credit
Credit 50
50 from DocNo 010123
to DocNo 010124
DocNo
DocNo 010124
010124 04.01.00
04.01.00 CB
CB 01
01 Cust2
Cust2 Debit
Debit 2.000
2.000
DocNo
DocNo 010124
010124 04.01.00
04.01.00 CB
CB 50
50 Sales1
Sales1 Credit
Credit 1.500
1.500
DocNo
DocNo 010124
010124 04.01.00
04.01.00 CB
CB 50
50 Sales2
Sales2 Credit
Credit 400
400
DocNo
DocNo 010124
010124 04.01.00
04.01.00 CB
CB 50
50 Tax
Tax Credit
Credit 100
100
DocNo
DocNo 010123
010123 02.01.00
02.01.00 CB
CB 50
50 Sales1
Sales1 Credit
Credit 950
950 Export out of SD_F,
DocNo
DocNo 010124
010124 04.01.00
04.01.00 CB
CB 50
50 Sales1
Sales1 Credit
Credit 1.500
1.500
G/L account: Sales1
DocNo 010123 02.01.00 CB 01 Cust1 Debit 1.000

Export out of DD_F,
Account: Cust1
Query, Output format
Online list Interactive list
Export general Export -SAP Audit Format-
•Query-User Exit, Private Storage

•AIS - Include module, RXQUEU00
Online-Controls: Special Queries for AIS
Document analysis
• Documents in general
• A/P A/R G/L line items
flexible selection for the data retrieval
flexible analysis of the data deemed critical
using ALV functions
Dubious Documents
• Document Journal
(with holiday calendar)
Posted on Sunday or holidays?
Posted at unusual times? ...
Account Analysis
• A/R
• A/P
• G/L accounts
Offsetting account analysis
Even distribution of postings? (in Days/Months/Year)
Unusual document origin? (manual, SD, MM, HR, ...)
Posted in timely manner? (BUDAT – CPUDAT)
Documents with the greatest volume (+/-)
Online-Controls: Special Queries for AIS
Comparison of Terms
• A/R
• A/P
Terms and conditions, base date, days 1, %, days 2, %, net
Values in document
- Values in master data
=Variance (shows manual changes)
Variance Analysis
• A/R (Payments received)
• A/P (Payments sent)
Payments out of the norm

- Standard condition per master data (days / %)
- Condition taken as found in document
- Variance (shows payment tendency)
Critical Clearing Processes

• A/R
Clearing of a non-payment-related transaction ?

Clearing via reversal ?
Account Analysis G/L A/P A/R (Query – ABAP list)
Offsetting
Accounts
Buchungs-
volumen
Daily
Volume
Timely
Update
Business
Transact.
Documents
AIS – Export of Data
G/L Account Balances

Document Data
Document Items
- G/L Account
- Customer
- Vendor
OI‘s per Key Date
- Customer
SAP Audit
- Vendor Format
Master Data Records and
Document Data from Archive
Balance Audit Trail
- G/L Account
- Customer
- Vendor
Tax-relevant Data
SAP DB
Download
Single audit
Stochastic auditing methods

(statistical sampling algorithms)
ACL IDEA ...
(Defined Output Record)
SAP- ABAP Reporting
(Several exp. reports)
SAP- ABAP Query (Download
SAP DB (Individually formatted) )
(Download)
- ASC
- BIN Company Mister & Sons
- DBF Balance list per 12/31/YYYY
- IBM
- WK1 Acct. Name/Location Amount
- DAT 4715 Anthony
Oregon 100.00
4899 Karl
Liverpool 23.50
Total 123.50
SAP Audit Format
SAP - DB Established
Batch
analysis software
for auditing
Data retrieval
User-Exit
TemSe
Online
Download
Pfad (DIR_DATA):
D:\usr\sap\U9C\D60\data
AIS – Export of Data (Query – Private file)
SAP - DB
AIS – Export of Data, Meta data
Field catalog
Field documentation
+ current table content
Download

1.Header line | Field name Field name Field name Field . . .
2.Header line | Description Description Description Desc. .
3.Header line | Field label Field label Field label Field. . .
4.Header line | Data type Datentyp Datentyp Datentyp
5.Header line | Field length Field length Field length Field. . .
6.Header line | Decimals Decimals Decimals Deci. . .
7.Header line | Currency Currency Currency Curr. . .
8.Header line | Special type Special type Special type Speci . .
9.Data record | Field 1 Field 2 Field 3 Field n
SAP Audit Format: as easy as it gets
SAP Program with archive access (FI example)
Archive files
R/3 Online-
Online-DB
Archive Development Kit (ADK)
Archive Information System (AS)
Document Relationship Browser (DRB)
sequential read
of archive files:
• Logical Database BRF Index access

to a single data object:
- RFBELJ00 Compact Document Journal
- RFBELJ10 Document Journal • FB03 Display Document
- RFEPOJ00 Line Item Journal
-...
- Query EB *** AIS *** Export/analysis from document database
Online Evaluation Although Data is Archived
R/3 Online-
Online-DB
Master records Document index Documents

:
Customer1 Cust.1| 4711 | 100 :
100 : 4710 | 01 | Cust.5 | 350 |...
| 02 | Sales | 300 |...
| 02 | Shipping | 50 |...
4711 | 01 | Cust. 1 | 100 |...
Sales | 02 | Sales | 100 |...
100 :
Line Item Journal

OI / AP Lists
Queries (AIS)
Account Update, a Database for Auditors?
SAP Online - DB Archive files
KL_F
Master
Documents
records
Classical account
KL_F
update
Query: Authorization Checks
Function: Object class: Basis development environment
Object: Field: Value:
S_Query Activity '23'
S_Query Activity '02'
S_Program P_Group “nnnnnnnn”

P_Action “Submit”
Application authorizations
SAP DB Activity '03'
Evaluation Methods, Drilldown Reporting
List
SAP - DB
Dialog
Drilldown
Reporting
Drill-
down
SAP drilldown reporting
With drilldown reporting, SAP provides you

with an interactive information system
Extract
(flat file)
to let you evaluate the data
collected in your application.
Data Recall Facility
Fin.Statmnt Vers.
from/to
• Assets Acct.No.
• Liabilities GLT0
• P&L
| Reporting Year | RY-1 | RY-2 | ... RY-n |
Column | 1/12 | 1/4 | 1/2 | 1/1 |
Row | Calculation column(s) |

x
| Financial stmnt ratios|
| Financial Statement
|
| calculation row(s) |
| Balance display
Cell
analysis
y
Data Recall Facility
Report Method
• 0SAPBLNCE-01 Comparison of actual values between

years A GLT0
• 0SAPAUDIT-01 Financial statement key figures F
• 0SAPAUDIT-40 Export G/L balances D

• 0SAPAUDIT-41 Compare year-end balances (absolute,%) D
• 0SAPAUDIT-42 Compare balance carried forward with
balance brought forward D
A=Financial statement analysis F=Fin. stmnt key figures D=Balance display
Drilldown Reporting (Data recall facility)
Balance Sheet Ratios (Data Recall Facility)
Standardization of annual report

ratios.
The use of financial statement ratios
created in the Audit Information
System and their publication in
annual reports is designed to
smooth the transition to
comparative investment, financial
and profitability analysis.
Economic performance is measured
using period comparisons (in this
instance, of up to five years in
length).
Transferring Balance Sheet Data (Data Recall Facility)
G/L Account info system
Balances
Financial
statement
SAP DB
data
Interface
External analysis tools

( ACL / IDEA / ... )
• Audit
• Report preparation
Balance Transfer (Data recall facility)
G / L : SD F
SKA1 / SKAT
SKB1
SKC1A
Balance transfer (Data recall facility)
SAP - DB
Evaluation Methods, Information Systems
List
SAP - DB
Dialog
Information
Systems Drill-
down
Component-specific information tools:
General Ledger Information System
Accounts Receivable Information System Extract
Accounts Payable Information System (flat file)
Logistics Information System
Repository Information System
...
Customer / Vendor Information System
Evaluation Methods, DART
List
SAP - DB
Dialog
DART
Drill-
down
Data Retention Tool ( D A R T ):
Data retention and evaluation of
Tax-relevant data. Extract
(flat file)
Data extraction and storage
View query
Export function (SAP-Audit-Format)
Export of Tax Relevant Data (DART)
SAP Online - DB
DART
Source Extract
Transaction data
Transaction data Assessment: „ Tax-relevant data“
...
Master data
Master data
Metadata
Views
Consistent data, Data provided (Z3)
prepared to meet - SAP Audit Format -
the requirements
of a tax auditor.
DART - Audit Track – Outgoing from FI
DART extracts documents from financial accounting with the

associated preceding and follow-on documents.
Starting point:
Company code Financial accounting
Fiscal year FI ...
Periods
Valuation area CO
Cost accounting
AM SD
Asset accounting Sales and distribution

MM documents
Material documents
DART – Extraction (example)
ANEK Valuation conditions
AM document
Valuation area header Asset value fields Cost center
GLT0 ANEP
AM document item
Asset assignments Internal order
Company code G/L account
balance
WBS element
years, periods ANEA
KNC1 Proportional values
Customer balances Profit center
LFC1 Asset
Supplier balances
VBRK Customer
SD billing header
BKPF
FI document header
Supplier
VBRP
Billing item Plant
BSEG
KONV FI document item
Pricing conditions Product
PAYR
VBAK FI payment transfer Address
SD document
VBAP MKPF
Sales document item MM document header
VBPA MSEG
Sales document MM document item Key
partner
Selection criteria
EKKO Transaction data
COBK MM purchasing document
LIKP CO document header Master data
SD delivery EKPO
header
COEP Purchasing document
item
LIPS CO document item
Delivery item
COFIS
SAP AG 2004-10-13, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 65 FI/CO reconciliation posting
DART - View Definition
> 1.200
Join-Bedingungen abrufbar
(Tabelle TXW_C_RELA )
für eventuelle
manulle
Join-Pflege
DART – Output options
DART
Source Extract
Further Processing in an Evaluation Tool
SAP Audit Format enables a very easy transfer to evaluation programs such as ACL and IDEA.
Tools Used for Online and Batch Controls
ABAP
Query
Drilldown
Reporting
Information
Systems
DART
Overview
AIS – The Tool
Evaluation Methods
Implementation
Contacts
User Master Data and Authorizations
To facilitate working with the AIS, the

auditor needs a user in the SAP System.
This user master record requires a wide
range of display authorizations.
Several single roles have been defined

Auditor for the AIS. These single roles are divided
into two groups:
- Transaction roles
- Authorization roles
For a better overview, all single roles are

combined to a composite role
(SAP_AUDITOR).
Installation
recommendation:
SAP - DB SAP Note 451 960
Installation recommendation :
SAP User
AIS – Single roles Copy / Modification composite roles

SAP_AUDITOR_ADMIN AUDITOR_ADMIN
A I S Administrator
SAP_AUDITOR_BA_ORGA Z_AUDITOR_BA_ORGA
SAP_AUDITOR_BA_FI_GL Z_AUDITOR_BA_FI_GL AUDITOR_INTERNAL_SA

System Auditor
SAP_AUDITOR_BA_FI_AA
SAP_AUDITOR_BA_FI_AR AUDITOR_INTERNAL_BA
Business Auditor
SAP_AUDITOR_BA_FI_AP
...
AUDITOR_EXTERNAL
External Auditor
SAP_AUDITOR_ADMIN_A
SAP_AUDITOR_BA_A Z_AUDITOR_BA_A
AUDITOR_EXTERNAL_TAX
Tax Auditor
...
SAP_AUDITOR_TAX_FI
...
SAP_AUDITOR_TAX_FI_A
1. Copy composite role SAP_AUDITOR

into the customer specific name space
2. Copy single roles as well
3. Maintain and generate AIS authorization roles
4. Assign AIS composite role Z_AUDITOR to the audit user
A user menu is only

visible if a role with
a menu is assigned to
the user.
Installation Recommendation
5. Activate the user menu

The user menu can be
activated or deactivated generally
using a Customizing switch:
Table SSM_CUST
Switch ALL_USER_MENUS_OFF = YES
ALL_USER_MENUS_OFF = NO
Other required switch settings:
Switch DELETE_DOUBLE_TCODES = NO
Switch SORT_USER_MENU = NO
The user menu and/or SAP Menu can also be

activated or deactivated for specific users
with the setting: ALL_USER_MENUS_OFF = YES.
Table USERS_SSM
Switch User Menu
Switch SAP Menu
SAP single roles (System Audit - Business Audit)
Meaning Transaction roles Authorization roles
Composite role „SAP_AUDITOR“ AIS - Audit Information System
Central Authorizations SAP_AUDITOR_A
Administration SAP_AUDITOR_ADMIN SAP_AUDITOR_ADMIN_A
System Audit SAP_AUDITOR_SA SAP_CA_AUDITOR_SYSTEM

( SAP_CA_AUDITOR_SYSTEM_DISPLAY )
Repository / Tables SAP_AUDITOR_SA_CUS_TOL SAP_CA_AUDITOR_SYSTEM
Users and Authorizations SAP_AUDITOR_SA_CCM_USR SAP_CA_AUDITOR_SYSTEM
Business Audit
- Individual Financial Statements
Organizational Overview SAP_AUDITOR_BA_ORGA SAP_AUDITOR_BA_A
Financial Statements - General
• Closing (GLTO) SAP_AUDITOR_BA_FI_GL SAP_AUDITOR_BA_A

• Data Export SAP_AUDITOR_BA_EXPORT_DATA SAP_AUDITOR_BA_A
• Special Ledger SAP_AUDITOR_BA_FI_SL SAP_AUDITOR_BA_FI_SL_A
Beginning with the following support packages, the System Audit is available in the SAP_BASIS component:
6.20 SAPKB62043 6.40 SAPKB64005 (see also note 754273)
Business Audit
Balance Sheet - Assets
• Fixed Assets SAP_AUDITOR_BA_FI_AA SAP_AUDITOR_BA_FI_AA_A
• Real Estate SAP_AUDITOR_BA_RE SAP_AUDITOR_BA_RE_A
• Material Inventories SAP_AUDITOR_BA_MM_IM SAP_AUDITOR_BA_MM_IM_A
• Accounts Receivable
• • Customers - Master Data SAP_AUDITOR_BA_FI_ARMD SAP_AUDITOR_BA_FI_ARMD_A
• • Accounts Receivable SAP_AUDITOR_BA_FI_AR SAP_AUDITOR_BA_A

• Treasury SAP_AUDITOR_BA_CFM SAP_AUDITOR_BA_CFM_A
• Cash Journal SAP_AUDITOR_BA_FI_CJ SAP_AUDITOR_BA_FI_CJ_A
Balance Sheet - Liabilities and Equity

• Accounts Payable
• • Vendors - Master Data SAP_AUDITOR_BA_FI_APMD SAP_AUDITOR_BA_FI_APMD_A

• • Accounts Payable SAP_AUDITOR_BA_FI_AP SAP_AUDITOR_BA_A
Business Audit
P&L
• Sales Revenue SAP_AUDITOR_BA_SD SAP_AUDITOR_BA_SD_A
• Raw Materials Consumed

• • Purchasing SAP_AUDITOR_BA_MM_PUR SAP_AUDITOR_BA_MM_PUR_A
• • Eingangsrechnung SAP_AUDITOR_BA_MM_IV SAP_AUDITOR_BA_MM_IV_A
• Personnel Expenses
• • Human Resources SAP_AUDITOR_BA_HR SAP_AUDITOR_BA_HR_A
Segment Reporting
• Profit Center Accounting SAP_AUDITOR_BA_EC_PCA SAP_AUDITOR_BA_EC_PCA_A
Internal Activity Allocation SAP_AUDITOR_BA_CO SAP_AUDITOR_BA_CO_A
- Consolidated Financial Statements

Consolidation SAP_AUDITOR_BA_EC_CS SAP_AUDITOR_BA_EC_CS_A
- Data Privacy Protection

Data Protection SAP_AUDITOR_DS SAP_AUDITOR_DS_A
SAP single roles ( Tax Audit )
Composite role „SAP_AUDITOR_TAX“
Central Authorizations SAP_AUDITOR_TAX_A
Tax Audit, Asset Accounting SAP_AUDITOR_TAX_AA SAP_AUDITOR_TAX_AA_A
Tax Audit, Controlling/Project System SAP_AUDITOR_TAX_COPS SAP_AUDITOR_TAX_COPS_A
Tax Audit, Financials SAP_AUDITOR_TAX_FI SAP_AUDITOR_TAX_FI_A
Tax Audit, Materials Management SAP_AUDITOR_TAX_MM SAP_AUDITOR_TAX_MM_A
Tax Audit, Sales and Distribution SAP_AUDITOR_TAX_SD SAP_AUDITOR_TAX_SD_A
Tax Audit, Treasury SAP_AUDITOR_TAX_TR SAP_AUDITOR_TAX_TR_A
Preparatory Work
In order to work with the AIS, the

following needs to first be
completed:
- Maintain the AIS Roles
- Set up user master records
Set up the online help
Maintain the selection variables
Import recherche reports
Activate user exit
„SQUE0001, ABAP/4-Query:
Private storage of data“
All additional maintenance steps are
optional and merely serve to
optimize the use of the AIS
functions.
Quick Links
http://service.sap.com/ais Audit Information System
http://service.sap.com/dart Data Retention Tool
http://service.sap.com/gdpdu Tax Reduction Law
http://service.sap.com/qm Audit Management
AIS in SAP Demo System IDES R/3
A I S has been set up in the SAP I D E S Demo System.
Log on with user AUDITOR_FIN (Rel. 4.70).
welcom
e
AIS in SAP Demo System IDES R/3
AUDITOR_FIN
welcome
Please note:
In the IDES System, the authorizations for user AUDITOR_FIN
are assigned via the IDES profile R3_BASIC.
The AIS authorization roles are not considered.
The Development History of AIS
Until SAP Release 4.6C, AIS was

realized using a menu technique
(transaction SECR).
As of SAP Release 4.6, AIS is part of

the SAP Standard System
As of SAP Release 4.6C (Support

Package SAPKH46C27), the
technical implementation of AIS in
the program has been changed to a
role-based maintenance
environment (transaction PFCG).
Additional development of AIS will
only be carried out in this new
environment.
Vision: Audit Framework
Primary data Audit Warehouse Auditing
(SAP BW)
Defined structures • Local Audit
SAP R/3 in a standard audit format • Collaborative Audit
Requests Offers
Condi- Auditor-Workplace
tions
Material FI CO
- Extractors -
docs docs docs
Doc
...
history - View -
G/L
Vendors Cust.
accts
CRM / SRM / ...
MM Asset
...
accts accts
- Extractors - Acct.
history
Table Table Table

000 001 005
Third-party software
Table Table
...
BSL history
- Extractors -
• Long term archive

• Auditable
SAP Notes
SAP Release: 4.5 4.6A 4.6B 4.6C 4.70 5.00
0077503 Audit Information System (AIS) X X X X X X
0100609 Audit Information System (AIS) - installation X
0182699 Download of Query data (user exit) X X X X X X
0197137 Query Download from EBCDIC server X X X
0162971 AIS version history 3.x 4.0 4.5 X
0133914 Conversion of drill-down X
0190767 Collect note X
0376779 RSQUEU01: Missing FM "F4IF_INT_TABLE_..." X

0496534 Query export of large data X X X X X X
0328019 AIS Structure AUDIT_ALL does not exist X
0451960 AIS Role Concept X X X
0662882 Behavior of system variants for AIS X X
0754273 Availability of Systemaudit X X
Overview
AIS – The Tool
Evaluation Methods
Implementation
Contacts
Contacts Development
Project Management AIS

Business AUDIT
Tax-Audit
Peter Schiwek, SAP AG

FAX: +49 6227 78-16378
E-Mail: peter.schiwek@sap.com
System AUDIT
Product Management
SAP Security
E-Mail: security@sap.com
International Training (AC900) / Consulting

Fadi Naoum, SAP
Phone: +49-170-8555448
E-Mail: fadi.naoum@sap.com
Contacts Rollout
Region BeNeLux Region Japan

Max Lamberts, SAP NEDERLAND Takashi Yamada, SAP JAPAN (Head)
FAX: +31 73/645 7 698 FAX: +81-3-3273-5697
E-Mail: max.lamberts@sap.com E-Mail: takashi.yamada@sap.com
Region Brazil Region Österreich

Sueli Nascimento, SAP BRASIL Jörg Hippa, SAP Österreich
FAX: +55 11550523072554 FAX: +43 1/28822-333
E-Mail: sueli.nascimento@sap.com E-Mail: joerg.hippa@sap.com
Region Deutschland Region Schweiz

Lars Gartenschläger, SAP DEUTSCHLAND Thomas Pfeifer, SAP SCHWEIZ
FAX: +49 6227 78-33090 FAX:
E-Mail: lars.gartenschlaeger@sap.com E-Mail: thomas.pfeifer@sap.com
Region Finland Region UK

Matti Halonen, SAP FINLAND Martin Wilson, SAP UK
FAX: +358 9/2536-4444 FAX: +44 20-89176465
E-Mail: matti.halonen@sap.com E-Mail: martin.wilson@sap.com
Region France Region USA, Canada, South America

Andre Streissel, SAP FRANCE David E. Nelson, SAP America
FAX: +49-6227-7-53848 FAX: +00-1-404 943-2950
E-Mail: andre.streissel@sap.com E-Mail: david.e.nelson@sap.com
7 Key Points about SAP Audit Information System
1. SAP Audit Information System (AIS) is the auditor‘s toolbox

in the SAP environment.
2. It provides a structured, easy-to-learn access to audit-relevant
data in the SAP system.
3. AIS is being used by external auditors, internal auditors, tax
auditors and data security officers.
4. There are comprehensive online controls for system audit,
business audit, and tax audit.
5. AIS supports data export of master data, account balances,
and documents to 3rd party audit and analysis tools.
6. AIS can be implemented fast and with low effort, and easily
adjusted to the requirements of the customer.
7. AIS does only require few system resources.
Copyright 2004 SAP AG. All Rights Reserved
No part of this publication may be reproduced or transmitted in any form or for any purpose without the express
permission of SAP AG. The information contained herein may be changed without prior notice.
Some software products marketed by SAP AG and its distributors contain proprietary software components of other
software vendors.
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Microsoft Corporation.
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OS/400®, iSeries, pSeries, xSeries, zSeries, z/OS, AFP, Intelligent Miner, WebSphere®, Netfinity®, Tivoli®, Informix and
Informix® Dynamic ServerTM are trademarks of IBM Corporation in USA and/or other countries.
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Citrix product names referenced herein are trademarks of Citrix Systems, Inc.
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Massachusetts Institute of Technology.
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JAVASCRIPT® is a registered trademark of Sun Microsystems, Inc., used under license for technology invented and
implemented by Netscape.
MarketSet and Enterprise Buyer are jointly owned trademarks of SAP AG and Commerce One.
SAP, R/3, mySAP, mySAP.com, xApps, xApp, SAP NetWeaver and other SAP products and services mentioned herein
as well as their respective logos are trademarks or registered trademarks of SAP AG in Germany and in several other
countries all over the world. All other product and service names mentioned are the trademarks of their respective
companies. Data contained in this document serves information purposes only. National product specifications may vary.

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A udit

AIS – The Tool

A result-oriented audit view is

AIS – The Tool

Individual selection and

Own Software SAP environment

( ACL / IDEA / … ) Line items SKC1A

SAP standard roles Individual auditor menu

G/L accnts Customers Vendors Inventory

Personal Data Customers

Bansbach Schübel Brösztl & Partner

Deloitte & Touche

Ernst & Young Deutsche Allgemeine Treuhand AG

KPMG Deutsche Treuhand-Gesellschaft

Price Waterhouse Coopers

SAP User Groups

Internal auditors from various companies

System Audit Business Audit Tax Audit

Audit-specific documentation + training

The Audit Information System

The AIS is the Toolbox

For a specified organization,

Control data which occurs in

This data is updated at the

This ensures proper control for all

Information retrieval using

The closing operation view for a

D A R T (Data Retention Tool)

Knowledge is Power, Knowledge is Productivity

SAP FIN: mySAP ERP Financials Overview

FIN900: Auditing with SAP

FIN910: Management of Internal Controls

WDE680*: GDPdU in SAP Systemen

* this course is offered only in German

AIS – The Tool

ABAP is the programming language used in R/3.

Calling up reports Report selection w/ GL

Calling up reports System

The application SAP Query is used to create lists

Individual inquiries for information

Definition of individual lists The export of a flat-file enables

SQ02 InfoSets SQ03 User groups

Selection of a Assignment of users

Logical database Report List

Create a list with

Administrative Master data /

Logical Logical SKA1 (Chart of accts.)

A/R : DD F (Doc. index) Docs : BR F

KNB1 BSIK (..EXT) BSEG(..A)

KNC1 BSIS (..EXT) GSEG(..A)

DocNo 010123 02.01.00 CB 01 Cust1 Debit 1.000

Online list Interactive list

Export general Export -SAP Audit Format-

•Query-User Exit, Private Storage

Payments out of the norm

Critical Clearing Processes

Clearing of a non-payment-related transaction ?

G/L Account Balances

Stochastic auditing methods

ACL IDEA ...

SAP Audit Format

- SAP Audit Format -