Erpsapbusproc

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 AIS

SAP Module Overview
s SAP Business Process Overview
s Audit Information System (AIS) Overview
s

© 1999 Deloitte & Touche LLP. All rights reserved.

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SAP Module Overview


3

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SAP R/3 Modules

SD

FI

Sales &
Distribution

Financial
Accounting

MM
PP

CO

Materials
Mgmt.

Controlling

AM

Production
Planning

R/3

QM
Quality
Management

PM

Fixed Assets
Mgmt.

Client / Server
ABAP/4

Plant Maintenance

PS
Project
System

WF
Workflow

HR


IS

Human
Resources

Industry
Solutions

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SAP Modules - Functional Category

Functional Category

Financial Applications
Logistics Applications

s

Š FI, CO, EC, IM, TR, AM, PS

s

Š SD, MM, PM, PP, QM, LO

s

Human Resources


Human Resources
Š

s

Cross Applications

PA, PD

Cross Applications
Š WF, OC, AL, CAD. DMS, ALE,

EDI, I/Net, EC

Industry Solutions

s

Industry Solutions
Š IS


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Financial Accounting
q
q

Accounts Receivable

q

Accounts Payable

q

Tax and Financial
Reports

q

Special Purpose Ledger

q

FI

General Ledger

Legal Consolidations

Financial Applications. . . . . . . .

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3

Controlling
q
q

Profit Center Accounting

q

Product Cost
Controlling

q

Profitability Analysis

q

Activity Cost
Management

q

CO

Cost Center Accounting

Internal Orders


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Fixed Asset Management

q
q

Property Values

q

Insurance Policies

q

AM

Depreciation

Capital Investment
Grants


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4

Project System
q
q

Work Breakdown
Structure

q

Budget Management

q

Cost and Revenue
Planning

q

PS

Project Tracking

Networks and Resources


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Sales and Distribution
q
q

Quotations

q

Sales Order Management

q

Pricing

q

Delivery

q

SD

Computer Aided Sales

Invoicing

Logistics Applications . . . . . . . .

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5

Materials Management

q
q

Inventory Management

q

Vendor Evaluation

q

Invoice Verification

q

MM

Procurement

Warehouse Management


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Production Planning
q

q

Demand Management

q

Material Requirements
Planning

q

Production Activity
Control

q

PP

Sales & Operations
Planning

Capacity Planning


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6

Quality Management

q
q

Inspection Processing

q

Planning Tools

q

Quality Control

q

QM

Quality Certificates

Quality Notifications


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Plant Maintenance
q
q

Equipment and Technical
Objects

q

Preventive Maintenance

q

Service Management

q

PM

Plant Maintenance

Maintenance Order
Management


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7

Human Resources
q

q

Payroll, Benefits

q

Time Management

q

Planning and
Development

q

HR

Personnel
Administration

Organization
Management

Human Resources. . . . . . . .

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Cross Applications
q
q
q

WF

q
q
q

q

SAP Business Workflow
SAP Office
SAP ArchiveLink
EDI
Communication
Application Link Enabled
(ALE)
Others

Cross Applications. . . . . . . .

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Industry Solutions
q
q
q

IS

q
q
q
q
q

Banks
Hospitals
Oil Companies
Publishing Sector
Telecommunications
Retail
Utilities
Others

Industry Solutions. . . . . . . .

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Basis Component Overview


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Basis Component
q

q

Computer Center
Management System

q

Authorization Concept

q

Transport System

q

BC

ABAP/4 Development
Workbench

Database Administration

Basis Component. . . . . . . .

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SAP Business Process Overview


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SAP Business Processes

s

Over 1200 business processes defined by SAP
– Highly flexible
– Customized to fit each company
– Companies choose the business processes that they
want to implement

s

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


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Example Business Process - Sales

Product
Costing

Planning
MPS

Sales
Order

MRP
run

Planned
Order

Production
Order

Goods
Issue

Raw

Purchase
Requisition

Profitability
Analysis

Delivery

Goods
Receipt

Billing

Goods
Issue

Finished

Goods
Receipt

Vendor

Modules
s MM

Customer
G/L Account
Material

Customer
Payment

s PP
Purchase
Order


Invoice
Receipt

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Vendor
Payment

s SD
s FI/CO

22

11


Linking SAP Modules, Business
Processes and Audit


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Audit Challenges

s

SAP Modules
– Three Main Functional Categories
– Multitude of Modules
– Multitude of Sub-Modules

s

SAP Business Processes
– 1200+ Processes

s

Audit Processes
– Business Process Cycles


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Linking Audit Cycles to SAP Modules

Audit Business Cycles

SAP Module Functional Category

Treasury
Fixed Assets
Expenditure
Revenue



Inventory
Management
Payroll and
Personnel

Human Resources
Basis Component
Cross Applications
Industry Solutions


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Audit Information System (AIS)


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13

AIS - History and Background

s

Requested by
– Internal Auditors,
– External Auditors, and
– Company Management

s

s

Designed by SAP in response to requirements for
a tool to find, evaluate and download information
from SAP easily
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


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AIS - History and Background
s

s


To provide company specific, individual
selection and preparation of data needs
and requirements for reporting and
review

s

SAP - DB

The goal is improvement of audit quality
through real-time auditing

s

A

To provide a mechanism and structure
for collection, and presentation of
standard SAP reporting

To provide the ability to download data
into flat files for analysis with external
tools

IS

–
–
–
–

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AuditAgent
ACL
IDEA
Baetge

28

14

What is AIS?

s

s
s
s

s

s

A collection of SAP reports / queries based on a
reporting tree
A tool for auditing an SAP system
Utilizes existing SAP functionality
Designed to rationalize and facilitate the audit
process
Organizes all audit related activities under one
umbrella
Aims to improve the quality of an audit


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What does AIS do?

© 1998 SAP AG. All rights reserved.

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What does AIS do?

© 1998 SAP AG. All rights reserved.

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AIS Features and Functions

s
s
s
s

s

Tool for performing both System and Business
Audits
Provides auditors with the ability to document and
monitor the progress of an audit
Reports and queries can be customized for each
user
Allows auditors to evaluate information or
download data to be used by CAAT tools such as
ACL
Different views allow external auditors (both
financial and systems auditors) and internal
auditors to use the system simultaneously


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AIS - System Audits

s

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


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AIS - Business Audits

s

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

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Audit Status Analysis

s

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+


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s

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


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18



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Audit Report Tree

s

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)


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Audit Report Tree


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AIS and SAP versions

s

Versions 3.1I and 4.5B+
– An integral part of the SAP Basis Component

s

Only works on certain releases of R/3
–
–
–
–

s

3.0D, 3.0E, 3.0F
3.1G, 3.1H, 3.1I
4.0A, 4.0B, 4.0C
4.5A, 4.5B, 4.6A

Not all functions are available in each version, as
functionality is based on the release level


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AIS - Relevant OSS Notes

s

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


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AIS Business Case


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AIS Advantages

s
s
s
s
s
s
s
s
s

Centralized auditing
Continuous auditing
Teaming of internal and external audit efforts
More efficient use of time
One report tree
Simplify data extraction
Potential to have all SAP reports in AIS only
Custom views
AIS is free


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AIS Disadvantages

s
s
s
s
s
s
s
s
s

Variant review after every SAP upgrade
Reports must be configured
SAP knowledge required to interpret results
Over auditing
Under auditing
Access to SAP
Auditability of the Financial (FI) module Only
Reliance on the SAP system is assumed
AIS is not mature


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Questions and Information

Presenter Information:
Jennifer Hahn
714-436-7171
Michael Juergens
714-436-7276


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