Part III: “Digitization of auditing SAP Order-to-Cash Processes”
This blog post explains three interesting indicators in the area of sales orders and deliveries as part of a review of SAP order-to-cash processes.
1. Digitization of auditing SAP order-to-cash processes
2. How to audit master data in order-to-cash processes
3. Auditing of order-to-cash processes: sales orders and deliveries
4. What's wrong with these sales invoices?
5. Who cares? Auditing incoming payments
6. On how to find exotic processes
7. SAP data structure in order-to-cash: Who cares?
8. Way to go: Auditing real SoD in order-to-cash
9. This is the end of digitization!
Before you proceed reading on the details of the indicators, I would recommend you read the concept of indicators in part 2 of the series first.
Three TOP indicators of sales orders and deliveries
Every indicator is associated with one process, one process area, one audit objective and one risk respectively. In the following, three indicators from the area of sales orders and deliveries will be introduced.
Altogether I have designed and implemented 40 indicators for the order-to-cash process. You can download the details about all order-to-cash indicators here.
Sales delivery prior to sales order
This indicator aims at identifying process standardization.
There is the risk that a sales delivery order was subsequently created.
The sales delivery has been marked because it was created prior to sales order in the sequence.
Delivery not invoiced
This indicator aims at identifying saving opportunities.
There is the risk that deliveries were not invoiced and goods were not paid for.
The delivery has been marked because a SD sales invoice related to this delivery could not be found.
Sales doc payment terms changed after sales doc creation
This indicator aims at identifying compliance and correctness.
There is the risk of fraudulent changes of payment terms.
The sales document has been marked due to changes in payment terms after sales doc.