Table
of Contents:
The
audit program contains
62
tests
designed to evaluate adequacy
of the key configuration settings, monitoring techniques and access
restriction mechanisms to sensitive transactions in SAP
R/3 within the
following revenue sub-processes:
Auditing Sales
Order Processing sub-process in SAP
Audit plan and testing
procedures to ensure that orders received from customers are valid,
input and processed
accurately and timely and within approved customer credit limits:
- Monitoring open (incomplete, blocked) sales orders
- Configuration of SAP edits / validations to
prevent inaccurate information in company's sales, billing and
delivery documents
- Access to maintain sales orders, inquiries, quotations,
contracts, scheduling agreements, delivery & billing
documents
- Access to maintain credit master data, SAP config. to
prevent processing of sales orders that exceed customer credit limits,
etc.
- Validity of prices and terms of sale (pricing config.;
access to maintain price lists, pricing conditions, sales deals,
promotions, and rebate agreements, etc.) & more.
Auditing Invoicing, Sales Returns,
and Adjustments
Audit plan and testing
procedures to ensure that all goods
shipped are invoiced; all invoices are valid, accurately calculated and
recorded in the appropriate period:
- Access to maintain delivery documents in
SAP R/3
-
Access to create, change, and delete billing and invoice documents
- System config. to ensure invoices are appropriately
calculated and posted to correct GL
accounts
- Access to maintain credit notes and credit note
requests
- Monitoring goods shipped but not invoiced and uninvoiced
debit and credit note requests.
Auditing Processing of Cash Receipts
Audit plan and testing
procedures to ensure cash receipts data is valid; cash
receipts are recorded and processed accurately and timely in
the appropriate
period, etc.:
- Access to post payments
- System config. to prevent processing of cash receipts
outside of approved bank accounts
- Monitoring open customer invoice items for unprocessed
documents and accounts receivable aging reports.
Auditing Segregation of Duties
Controls to ensure employee responsibilities are separated in such a
way that the opportunity to commit fraud is not available.
Maintaining Customer
Master Files
Audit plan and testing
procedures to ensure completeness of the customer master data
as well as the validity, accuracy and
timeliness of changes to the customer master files:
- SAP edits/validations for customer master records
- Access to maintain general, financial, and sales
area information in the customer master records
- Monitoring techniques to ensure the accuracy, completeness
and timeliness of changes to customer master records.
Everything has been conveniently pre-documented
with fill-in fields
for company-specific information (entity name, date, data extracted
from the system, etc.) which will
allow you to proceed with your assessment immediately.
Please click
here
to view a part of the audit
program to ensure it's right for you.
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