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Prof. Dr. Nick Gehrke

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

In today's blog post the most important SAP tables are explained in order-to-cash, which are interesting for the auditor for analysis purposes.

 

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!

 

Important SAP tables in purchase

The most important SAP tables for the order-to-cash process for the auditor are:

  • VBRK: Billing Document: Header Data (SD)
  • VBRP: Billing Document: Item Data (SD)
  • LIKP: SD Document: Delivery Header Data
  • LIPS: SD document: Delivery: Item data
  • VBAK: Sales Document: Header Data
  • VBAP: Sales Document: Item Data
  • BKPF: Accounting Document Header
  • BSEG: Accounting Document Segment
  • KNA1: General Data in Customer Master
  • KNB1: Customer Master (Company Code)
  • KNBK: Customer Master (Bank Details)

 

Relations to accounting

Certain documents in accounting point at documents in order-to-cash. Such accounting documents are usually sales invoices and outgoing goods. The position of an accounting document (table BSEG) in the data field VBELN (billing document) refers to the header of an SD invoice (in table VBRK). 

 

Data mining your SAP system

Mining data from your SAP system is not always easy. There are various tools on the market which allow for data extraction from SAP systems. Usually for this purpose, an ABAP program is installed. However, this is at the same time a “show-stopper” in many companies, as transports into a SAP system require a Change Management process. They often take a long time and have to go through a series of authorization steps.

Another possibility is to manually download single tables from the SAP system. To do so, transactions, like SE16 may be applied. However, this requires a lot of manual handling and is rather inconvenient.

Via Remote Function Call (RFC), SAP data tables can be extracted from a SAP system. For doing this, a user account with corresponding user rights needs to call up RFC-components. As a result an ABAP program is not required. On the one hand RFC is comparatively old and sometimes slow. On the other hand it is established and available in every SAP system. By using RFC, the data extraction can cleverly be optimized. In addition it makes data extraction from SAP systems for analysis purposes easy and convenient.

 

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