Good practices in relation to the segregation of duties between purchase to pay and financial accounting

Posted by Thomas Tiede on Jan 5, 2017 5:10:00 PM

Part X of the series: "Automated Audit of the Configuration and Authorizations in SAP MM"

Today's blog post presents you with SAP authorizations for segregation of duties in the purchase to pay / financial accounting interface.


1. Is everything well organized? Auditing organizational structures in SAP MM
2. Proper protection of vendor master data
3. The procedure for checking the approval process for purchase requisitions
4. Are your purchase orders ordered in the best way?
5. Everything under control for critical goods movements
6. How to protect your invoice verification
7. Clear interrelationships when recording the physical inventory
8. Customizing in SAP MM set at the test bench
9. Segregation of duties in "purchase to pay"
10. Good practices in relation to the segregation of duties between "purchase to pay" and "financial accounting"


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Posting goods receipts, adding invoices and executing payment runs

This combination of SAP authorizations enables you to post goods receipts, add invoices for invoice verification and execute payment runs. Using it incorrectly may lead to goods and value losses.


Maintaining creditors, creating purchase orders, posting goods receipt, adding invoices for invoice verification and executing payment runs

This SAP authorization can be used to carry out the entire vendor process, from the creation of a vendor, through purchase orders and goods receipts and up to payments. The assignment of this authorization must be viewed as extremely critical because no checks take place for procurements as part of the vendor process.


You can download the details about all SAP settings here:

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Topics: SAP MM, Goods received, Purchase, Purchase Orders, Invoice, Audit, Organisation, Separation of duties, Vendor process, Vendor, Value losses, Payment run, Financial accounting

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