On how to find exotic processes

Posted by Prof. Dr. Nick Gehrke on Nov 14, 2016 5:10:00 PM

Part VI of the series: “Digitization of auditing SAP Order-to-Cash Processes”

In today's blog post, I present three interesting indicators from the area of process plausibility in order-to-cash. The aim here is to find process sequences that are exotic or untypical.

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.

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Three TOP indicators for auditing process plausibility

As already mentioned, 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 process plausibility in order-to-cash processes 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.

 

Download pdf

 

Transactions with blocked customers

This indicator aims at identifying compliance and correctness.

There is the risk that customer block is taken out to run a sales order.

The document has been marked because the customer had more than one change to the customer block field within the same day. (Table KNA1 or KNB1 Field SPERR) The changes occurred the same day of the referencing FI document processing date.

 

Customer credit limit changed during sequence

This indicator aims at identifying compliance and correctness.

There is the risk that a customer gets goods and services although being near credit limit.

The document has been marked due to changes of the credit limit of a customer used in a sequence.

 

Transfer postings among customers

This indicator aims at identifying compliance and correctness.

There is the risk that postings are swapped among customers.

The document has been marked because the posting consists of items belonging to different customers.

 

Topics: process, Process Plausibility, SAP, Audit, order to cash

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