SAP: Business Process Controls                  and AIS                                                      Jennifer Hahn...
SAP: Business Process Controls and AIS                                          SAP Module Overview© 1999 Deloitte & Touch...
SAP Modules - Functional Category                                                               SAP: Business Process Cont...
Controlling                                                                 SAP: Business Process Controls and AIS        ...
Project System                                                               SAP: Business Process Controls and AIS       ...
Materials Management                                                               SAP: Business Process Controls and AIS ...
Quality Management                                                               SAP: Business Process Controls and AIS   ...
Human Resources                                                                  SAP: Business Process Controls and AIS   ...
Industry Solutions                                                              SAP: Business Process Controls and AIS    ...
Basis Component                                                              SAP: Business Process Controls and AIS       ...
SAP Business Processes                                                                          SAP: Business Process Cont...
SAP: Business Process Controls and AIS                      Linking SAP Modules, Business                            Proce...
Linking Audit Cycles to SAP Modules                                                                 SAP: Business Process ...
AIS - History and Background                                                              SAP: Business Process Controls a...
What is AIS?                                                               SAP: Business Process Controls and AIS    s    ...
What does AIS do?                                                               SAP: Business Process Controls and AIS© 19...
AIS - System Audits                                                         SAP: Business Process Controls and AISs    Usi...
Audit Status Analysis                                                         SAP: Business Process Controls and AISs    A...
Audit Status Analysis                                                         SAP: Business Process Controls and AIS© 1999...
Audit Report Tree                                                         SAP: Business Process Controls and AIS© 1999 Del...
AIS - Relevant OSS Notes                                                            SAP: Business Process Controls and AIS...
AIS Advantages                                                         SAP: Business Process Controls and AISs    Centrali...
Questions and Information                                                          SAP: Business Process Controls and AIS ...
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  1. 1. SAP: Business Process Controls and AIS Jennifer Hahn Michael Juergens Deloitte & Touche ISACA Spring Conference April 27, 1999 Presentation Outline SAP: Business Process Controls and AISs SAP Module Overviews SAP Business Process Overviews Audit Information System (AIS) Overview© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 2 1
  2. 2. SAP: Business Process Controls and AIS SAP Module Overview© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 3 SAP R/3 Modules SAP: Business Process Controls and AIS SD FI Sales & Financial Distribution Accounting MM CO Materials Mgmt. Controlling PP AM Production R/3 Fixed Assets Planning Mgmt. QM Quality Client / Server PS Project Manage- ment PM ABAP/4 WF System Plant Main- Workflow tenance HR IS Human Industry Resources Solutions© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 4 2
  3. 3. SAP Modules - Functional Category SAP: Business Process Controls and AIS Functional Category s Financial Applications Financial Applications Š FI, CO, EC, IM, TR, AM, PS s Logistics Applications Logistics Applications Š SD, MM, PM, PP, QM, LO s Human Resources Human Resources Š PA, PD s Cross Applications Cross Applications Š WF, OC, AL, CAD. DMS, ALE, EDI, I/Net, EC Industry Solutions s Industry Solutions Š IS© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 5 Financial Accounting SAP: Business Process Controls and AIS q General Ledger q Accounts Receivable FI q q Accounts Payable Tax and Financial Reports q Special Purpose Ledger q Legal Consolidations Financial Applications. . . . . . . .© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 6 3
  4. 4. Controlling SAP: Business Process Controls and AIS q Cost Center Accounting q Profit Center Accounting q Product Cost CO Controlling q Profitability Analysis q Activity Cost Management q Internal Orders Financial Applications. . . . . . . .© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 7 Fixed Asset Management SAP: Business Process Controls and AIS q Depreciation q Property Values AM q Insurance Policies q Capital Investment Grants Financial Applications. . . . . . . .© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 8 4
  5. 5. Project System SAP: Business Process Controls and AIS q Project Tracking q Work Breakdown Structure PS q Budget Management q Cost and Revenue Planning q Networks and Resources Financial Applications. . . . . . . .© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 9 Sales and Distribution SAP: Business Process Controls and AIS q Computer Aided Sales q Quotations SD q q Sales Order Management Pricing q Delivery q Invoicing Logistics Applications . . . . . . . .© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 10 5
  6. 6. Materials Management SAP: Business Process Controls and AIS q Procurement q Inventory Management MM q Vendor Evaluation q Invoice Verification q Warehouse Management Logistics Applications . . . . . . . .© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 11 Production Planning SAP: Business Process Controls and AIS q Sales & Operations Planning q Demand Management PP q Material Requirements Planning q Production Activity Control q Capacity Planning Logistics Applications . . . . . . . .© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 12 6
  7. 7. Quality Management SAP: Business Process Controls and AIS q Quality Certificates q Inspection Processing QM q Planning Tools q Quality Control q Quality Notifications Logistics Applications . . . . . . . .© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 13 Plant Maintenance SAP: Business Process Controls and AIS q Plant Maintenance q Equipment and Technical PM q Objects Preventive Maintenance q Service Management q Maintenance Order Management Logistics Applications . . . . . . . .© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 14 7
  8. 8. Human Resources SAP: Business Process Controls and AIS q Personnel Administration q Payroll, Benefits HR q q Time Management Planning and Development q Organization Management Human Resources. . . . . . . .© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 15 Cross Applications SAP: Business Process Controls and AIS q SAP Business Workflow q SAP Office q SAP ArchiveLink WF q q EDI Communication q Application Link Enabled (ALE) q Others Cross Applications. . . . . . . .© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 16 8
  9. 9. Industry Solutions SAP: Business Process Controls and AIS q Banks q Hospitals q Oil Companies IS q q Publishing Sector Telecommunications q Retail q Utilities q Others Industry Solutions. . . . . . . .© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 17 SAP: Business Process Controls and AIS Basis Component Overview© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 18 9
  10. 10. Basis Component SAP: Business Process Controls and AIS q ABAP/4 Development Workbench q Computer Center BC Management System q Authorization Concept q Transport System q Database Administration Basis Component. . . . . . . .© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 19 SAP: Business Process Controls and AIS SAP Business Process Overview© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 20 10
  11. 11. SAP Business Processes SAP: Business Process Controls and AISs Over 1200 business processes defined by SAP – Highly flexible – Customized to fit each company – Companies choose the business processes that they want to implements Every SAP installation is different – It is important to have clear understanding of business processes that are effected by the SAP implementation – These business processes should be mapped to the corresponding SAP modules that are implemented© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 21 Example Business Process - Sales SAP: Business Process Controls and AIS Product Profitability Costing Analysis Planning MPSSales MRP Planned Production Customer Delivery BillingOrder run Order Order Payment Goods Goods Goods Issue Receipt Issue Purchase Raw Finished Requisition Goods Receipt Modules Vendor s MM Customer s PP G/L Account Purchase Invoice Vendor s SD Order Receipt Payment Material s FI/CO© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 22 11
  12. 12. SAP: Business Process Controls and AIS Linking SAP Modules, Business Processes and Audit© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 23 Audit Challenges SAP: Business Process Controls and AISs SAP Modules – Three Main Functional Categories – Multitude of Modules – Multitude of Sub-Moduless SAP Business Processes – 1200+ Processess Audit Processes – Business Process Cycles© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 24 12
  13. 13. Linking Audit Cycles to SAP Modules SAP: Business Process Controls and AIS Audit Business Cycles SAP Module Functional Category Treasury Financial Applications Fixed Assets Expenditure Revenue Logistics Applications Inventory Management Payroll and Personnel Human Resources Basis Component Cross Applications Industry Solutions© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 25 SAP: Business Process Controls and AIS Audit Information System (AIS)© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 26 13
  14. 14. AIS - History and Background SAP: Business Process Controls and AISs Requested by – Internal Auditors, – External Auditors, and – Company Managements Designed by SAP in response to requirements for a tool to find, evaluate and download information from SAP easilys Includes: – Audit Report Tree (transaction code: SECR) – Report tree includes Systems and Financial audit tasks, reports and tests for additional modules are under development – Evaluation and notes can be entered into the specific tasks to monitor progress of tasks© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 27 AIS - History and Background SAP: Business Process Controls and AIS s To provide a mechanism and structure for collection, and presentation of standard SAP reporting s The goal is improvement of audit quality through real-time auditing s To provide company specific, individual selection and preparation of data needs and requirements for reporting and IS review A s To provide the ability to download data into flat files for analysis with external tools – AuditAgent – ACL – IDEA – Baetge SAP - DB© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 28 14
  15. 15. What is AIS? SAP: Business Process Controls and AIS s A collection of SAP reports / queries based on a reporting tree s A tool for auditing an SAP system s Utilizes existing SAP functionality s Designed to rationalize and facilitate the audit process s Organizes all audit related activities under one umbrella s Aims to improve the quality of an audit © 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 29 What does AIS do? SAP: Business Process Controls and AIS© 1998 SAP AG. All rights reserved. © 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 30 15
  16. 16. What does AIS do? SAP: Business Process Controls and AIS© 1998 SAP AG. All rights reserved. © 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 31 AIS Features and Functions SAP: Business Process Controls and AIS s Tool for performing both System and Business Audits s Provides auditors with the ability to document and monitor the progress of an audit s Reports and queries can be customized for each user s Allows auditors to evaluate information or download data to be used by CAAT tools such as ACL s Different views allow external auditors (both financial and systems auditors) and internal auditors to use the system simultaneously © 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 32 16
  17. 17. AIS - System Audits SAP: Business Process Controls and AISs Using the AIS System Audit tree users can: – Review system configuration settings – Review parameters settings – Monitor operations – Review various logs – Review background processing – Review security settings – Perform user security audits – Review transport related activities – Review print and spool administration© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 33 AIS - Business Audits SAP: Business Process Controls and AISs Using the AIS Business Audit tree users can: – Perform various audit related queries – Produce various audit related reports – Review organization structure – Review document structure, ranges, posting keys etc. – Review client setup (number of accounts, assets, customers, vendors, materials etc.) – Review chart of accounts – Produce financial reports (balance sheets, P&L, ratio analysis etc.) – Review account balances© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 34 17
  18. 18. Audit Status Analysis SAP: Business Process Controls and AISs AIS uses Status Analysis functionality to: – Summarize, maintain and monitor details of the audit progress of specific testing, and for audit management – Easily and quickly identify problem areas – Document results of tests offering drill-down functionality – Notes exist in SAP R/3 version 3.1G+© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 35 Audit Status Analysis SAP: Business Process Controls and AISs Status Analysis functionality and capabilities improves the ability of Audit management to track tasks performed within SAP: – Percentage of completed audit steps for an audit objective via traffic lights: – Creation of separate documentation for the node of each separate user view – Ability to identify the number of views a node is assigned to, with the associated status of completion for each view – Tracking of changes made to the notes to a responsible person© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 36 18
  19. 19. Audit Status Analysis SAP: Business Process Controls and AIS© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 37 Audit Report Tree SAP: Business Process Controls and AISs The audit report tree contains two standard views: – Financial Audit (AUDIT_FI) – Systems Audit (AUDIT_SECR)s Each view contains: – Auditing procedures and documentation tools – Audit evaluations (including data and key controls within the configuration) – Data download tools through links to Data Analysis Tools, such as ACL (automated) or IDEA (through Monarch)© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 38 19
  20. 20. Audit Report Tree SAP: Business Process Controls and AIS© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 39 AIS and SAP versions SAP: Business Process Controls and AISs Versions 3.1I and 4.5B+ – An integral part of the SAP Basis Components Only works on certain releases of R/3 – 3.0D, 3.0E, 3.0F – 3.1G, 3.1H, 3.1I – 4.0A, 4.0B, 4.0C – 4.5A, 4.5B, 4.6As Not all functions are available in each version, as functionality is based on the release level© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 40 20
  21. 21. AIS - Relevant OSS Notes SAP: Business Process Controls and AISs Online System Support (OSS) Notes: – 13719 - Transport Files to load AIS onto SAP for versions 3.0D on – 41475 - Copying report variants between clients – 77503 - AIS Overview, Auditor’s configuration of Views, Variants and Ratios – 85344 - Performance concerns when AIS is installed – 100609 - Basis Installation Steps – 128256 - Missing English Texts – 129170 - Download of Query Data – 133914 - Conversion of drill-down reports© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 41 SAP: Business Process Controls and AIS AIS Business Case© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 42 21
  22. 22. AIS Advantages SAP: Business Process Controls and AISs Centralized auditings Continuous auditings Teaming of internal and external audit effortss More efficient use of times One report trees Simplify data extractions Potential to have all SAP reports in AIS onlys Custom viewss AIS is free© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 43 AIS Disadvantages SAP: Business Process Controls and AISs Variant review after every SAP upgrades Reports must be configureds SAP knowledge required to interpret resultss Over auditings Under auditings Access to SAPs Auditability of the Financial (FI) module Onlys Reliance on the SAP system is assumeds AIS is not mature© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 44 22
  23. 23. Questions and Information SAP: Business Process Controls and AIS Presenter Information: Jennifer Hahn 714-436-7171 Michael Juergens 714-436-7276© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 45 23

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