The document discusses standardized audit steps for SAP R/3 using dab:exporter and ACL audit software. It describes how dab:exporter allows mass data extraction from SAP with no performance impact. It then discusses how the standardized, pre-defined audit routines in dab:scripts integrate with dab:exporter and ACL to facilitate automated, risk-based auditing of SAP systems. Examples of audit routines are provided for modules like procurement, accounts payable, accounts receivable and sales.

1. Standardized audit steps for SAP® R/3™
with dab:exporter + ACLTM
DAB
Mass data extraction from SAP® R/3™
Standardized, pre-defined audit check routines
Implemented in the ACLTM Audit Software

2. Agenda
• Definitions
• Overview of the dab:exporter
– Installation
– Advantages
– System requirements
• Integrated standardized auditing with dab:exporter and ACLTM
– dab:exporter vs. SAP® Built-in download tools
– Outstanding advantages by using the dab:exporter
• Concept resume dab:exporter and dab:scripts
– Risk-based screening
– Day-to-day business support
• Standardized, pre-defined audit routines
– Modules / Packages
– Examples
• Digital audit process supported by the tools from dab:GmbH
• Conclusions

3. Definitions
• ACLTM
– Audit tool which we use for analyzing data
• dab:exporter
– Windows tool for downloading tables from SAP® R/3™ : for any amount of records, no performance
impact, just read-only authorization required
– automated – integrated - standardized
• dab: scripts
– 170 pre-defined audit steps for SAP® R/3™
– Procurement, Accounts Payable, Accounts Receivable, Sales & Distribution, KPI Analysis
– dab: scripts including the dab: catalog
• SAP® table know-how
• Table and field catalog with all tables and fields which are necessary for performing the audit steps

4. Introduction
• A single interface for several different source systems
– SAP® R/3™ , Microsoft Navision, Oracle
– … open-ended
• A single interface for several different target formats
– ACLTM , CSV, etc.
– … open-ended
• Extracting huge amounts of data e.g. from SAP® R/3™
– User needs just read-only access to the data
– Highest security standards by using the authorization concept of SAP®
– No timeouts when downloading very big tables with lots of records
– No negative performance impact on the SAP® system when downloading!
• Data Conversion into an analyzable data format
– No manual data import into ACLTM necessary
– No manual table or field definition needed

5. dab:exporter - Installation
 Implementation of a function module on
the SAP® server („RFC“ – remote function
module)
 The function module is based on an official
SAP® recommendation
 It just takes about 10-15 minutes to be
implemented
 Installation of the dab:exporter Windows
client on the users/auditors laptop
(Installation time 5 minutes)
 If a corresponding user account in SAP® is
already available, the software can be
immediately put to use
 User needs just read-only permissions - access
to the data always takes place in a reading-
only modus

6. dab:exporter – Advantages
Outstanding advantages:
– Download of SAP® tables
– No negative performance impact on
the SAP® system
– No timeouts even when downloading
big tables with millions of records
– Logging- and validation mechanisms
– It is possible to use the Windows task
scheduler to schedule downloads
– Pre-defining necessary tables and
fields needed to perform the analyses
– The interface is read-only. The data in
the source system can not be
changed
– dab:exporter is also prepared for
unicode SAP® systems
– „Download once – analyze often“
– Select certain fields of a table, or set
filter to restrict the amount of data

7. dab:exporter - System requirements
• Client
– Windows 2000 / Windows XP
– Microsoft .NET Framework
• Server (SAP® System)
– SAP® Release >= 4.5
– Function module has to be set to „remote-enabled“
– The solution is also suitable for Unicode systems
• Technical difficulties
– None so far

8. dab:exporter - Validation and Logging
Performance Report
Export Report – Table Structure
Export Progress
Export Report – System Comparison

9. dab:exporter vs. built-in SAP® download
mechanisms
• SE16
– Transaction times out when downloading big tables
– Available target data formats require a lot of manual work when importing it into ACLTM
– Special authorization needed for using SE16
• QuickViews (Transaction SQVI)
– QuickViews are just implemented locally, no standardization possible
– No possibility to pre-define tables and fields needed for certain audit steps
– Same download problems like when using SE16
The dab:exporter in combination withdab:scripts makes it possible to centralize the
allocation of standardized table-, download- and audit-know-how, but still allowing
to use the solutions locally for example when doing audits abroad. Built-in SAP®
mechanisms do not allow such an approach.

10. Advantages of the dab:exporter
• Automation
– Table- and field comparison (do all necessary tables and fields exist in the source system)
– Download
• Standardization
– Standardization of download and data format makes it possible to standardize the audit steps
– table catalogue (dab: catalog) contains all necessary SAP® tables and fields; it can be maintained
centrally
– Pre-defined Audit steps (dab: scripts) are also maintained centrally
• Integration
– Seamless integration into ACLTM
– SAP® table know-how, download know-how and audit know-how are brought together in one
solution
• Usability
– Easy to use, a wizard helps you to prepare the downloads
– Advanced users still can use techniques like filters, SQL Statements or manual field selections

11. Concept
Strategical benefits
by establishing a
risc-based
screening
dab: exporter + dab: scripts
Operative benefits
because of being supported by
pre-defined audit
steps

12. Integrated and automated auditing with
dab:exporter and ACLTM

13. Risk-based screening – Example: one-time
vendors
• Periodical screening of several fields
of risk
– Identifying risk fields
– Planning audits based on potential
risk fields
– Reporting

14. Audit check routine packages (dab:scripts)
- Overview
• Over hundred of ready-to-run tests for SAP® data, available also as bundle for certain SAP® modules
– Procurement (about 50 audit steps)
– Vendor management incl. Accounts Payable (about 40 audit steps)
– Customer management incl. Accounts Receivables (about 40 audit steps)
– Sales and Distribution (about 40 audit steps)
• Packages which are currently under development:
– Marketing
– Plant Maintenance
• Package contains
– Audit steps
– English manual (technical documentation as well as business background)
– Key Performance Indicators (if possible)
– Results usually contain materiality, user information, information about SAP® transactions

15. Audit check routine packages (dab:scripts)
– Examples I
• Procurement (Examples)
– Outline Agreements
– Price Analysis
– One-time-vendors
• Accounts Payable (Examples)
– Double Payments
– Unusual Posting Times
– Manual Payments
– Invoices without Purchase Order

16. Audit check routine packages (dab:scripts)
– Examples II
• Accounts Receivables
– Credit limit changes
– Down Payments
– Open items
• Human Resources (Examples)
– Bank account matches
– Bank account duplicates
• Masterdata (Examples)
– Master data creation
– Master data changes
– Duplicates on Bank accounts

17. Packages of SAP® audit routines – e.g.
Accounts Payable

18. The workflow of digital analyses supported
by our tools
• SAP® Audit workflow:

19. dab:exporter - User interface
1 2
3
4

20. Overview about data analysis with ACLTM
dab: Daten - Analysen & Beratung GmbHmartin.riedl@dab-gmbh.de, stefan.wenig@dab-gmbh.de 20
The dab:exporter allows you to export data from SAP®;
it converts the data automatically into ACLTM format
Once downloaded,
you can start
immediately with
analyzing the data
in ACLTM , no
manual
adjustments
needed!

21. Conclusions
• Benefits from a Management perspective
– Support when planning audits
– Establish a global, risk-based screening
– Establish a benchmarking system based on KPIs (Key Performance
Indicators)
– High-level management reporting
• Benefits from an Operational perspective
– Seamless integration from KPI to transaction level (detail records)
– The solution supports the daily business of internal auditors

22. Conclusions
• Download mass data (big tables) from SAP®, without having a performance impact
on the SAP® system
– Extract one – analyze often. Because of analyzing the data locally on your laptop, there
is no performance impact on the SAP® system, no matter how complex the analyzes are
or how long they will take
– Examples
• Successful download of 120 Gigabytes of ACLTM data from one SAP® system in total
• Successful download of tables with more than 200 millions of records
• Use the windows task scheduler to use time-slots when the system is not busy
• Convert the data into ACLTM format automatically
– Seamless integration: Download from SAP®, double-click the ACLTM project, run the
audit steps
– No manual importing work necessary anymore, all key fields have the same length, are
named correctly and have the correct data type
• A single interface for several source systems and target data formats
– Data from more than one system (SAP®, Microsoft Navision, Oracle etc.) can be put
together in one single ACLTM project
– Target formats ACLTM , CSV, GDPdU (Suggested data format by German Tax Law)

23. Conclusions
• Pre-defined SAP® audit steps are standardized
– Synergy effects: The very same script / audit step can be applied to SAP® systems and
SAP® data all over the world, no matter if they are located in the UK, Germany, China, or
Brasil
– High level of transparency because of the detailed English manual
• Audit steps contain a lot of know-how
– SAP® know-how: Required tables, fields and relations are pre-defined
– Business know-how: The ready-to-run tests are based on the daily examination work of
internal and financial auditors or certified public accounts
• Increase effectiveness and efficiency of your audit mechanisms
– Select audit steps which answer exactly your questions (effectiveness)
– Reach your goals with less manual effort (efficiency)
– Still, it is no „auditing by check list“, the flexibility is guaranteed, and also the auditors
creativity will never be redundant

24. marketing@mantala.ae
www.mantala.ae