Table
of Contents:
The
audit program contains
72 tests
designed to evaluate the effectiveness
of the key configuration settings, monitoring techniques and access
restriction mechanisms to sensitive transactions in the SAP
ECC. The audit
program covers the
following sub-processes in procurement:
Purchasing
Audit plan and testing
procedures to ensure that only valid purchasing
are entered into the system and that purchasing documents are
entered
accurately:
- System access to create/maintain purchase
requisitions, purchase
orders & outline agreements
- Controls to ensure purchase of materials is restricted to
allowable vendors
- Release procedures for purchase requisitions, purchase
orders and contracts
- Check for POs that did not require release (bypassed
approval requirements)
- Users with access to release
purchase requisitions, purchase orders & outline
agreements
- Effectiveness of the available online edits that help avoid
errors in purchasing documents
- Configuration that blocks changes to sensitive data after
the documents have been posted
- Assessment of whether the tolerance limits for
price variance have been appropriately configured
Processing
Accounts
Payable
Audit plan and testing
procedures to ensure that the amounts posted to
the A/P are accurately accurately calculated, recorded and processed
and represent valid goods/services received:
- Access to create/maintain credit memos and
invoices without PO or goods receipt as support
- Effectiveness of the configuration settings to
flag potential duplicate invoices
- GR-based invoice verification providing a 3-way match of
the PO, goods receipt & invoice values
- Test for available methods to bypass/circumvent the
three-way match configuration
- Configuration of the tolerance limits for invoice
verification
- Access to maintain the exchange rate table, rounding rules
for currencies, translation ratios
- Management of the Goods Received / Invoice Received (GR/IR)
suspense account
- Management of the vendor pricing info
records, access
to maintain info records and conditions
- Logistics Invoice Verification processes (access to
enter/process invoices, credit memos,etc.)
Processing
Disbursements
Audit plan and testing
procedures to ensure that disbursements are only made for
goods/
services
received, accurately calculated, recorded, and distributed to the
appropriate suppliers, etc.:
- Configuration of the payment programs and access to make
the payments using automatic payment programs (create and maintain
payment proposals and post outgoing payments)
- Access to make the payments using manual outgoing
payment option
- Check to ensure "alternate payee" &
"one-time vendor" functionalities are restricted/monitored
Maintaining
Supplier
and/or Vendor Master Files
Audit plan
and testing
procedures to ensure the validity,
accuracy, and timeliness of changes to the vendor master files (users
with access to maintain vendor master records, etc.)
Segregation of Duties
Controls to ensure employee responsibilities are separated in such a
way that the opportunity to commit fraud within SAP
ECC expenditure
functions is not available.
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