Segregation of Duties in SAP asset management

Posted by Prof. Dr. Nick Gehrke on Dec 1, 2016 5:00:00 PM

Part VII of the series: "Digitization of auditing SAP Fixed Asset and Inventory Processes"

Today's blog post provides you with the possibilities to uncover process weaknesses in the area of segregation of duties in fixed asset and inventory.

1. Auditing SAP processes in fixed asset and inventory
2. Master Data audit of SAP fixed assets
3. How to audit fixed assets procurement in SAP
4. SAP data analytics for fixed asset depreciation
5. Auditing fixed asset retirement in SAP
6. Process analytics for SAP current asset transactions
7. Segregation of Duties in SAP asset management
8. Fixed asset data structure in SAP
9. Professional Judgement in auditing SAP fixed assets

 

Before you proceed reading on the details of the indicators, I would recommend you read the concept of indicators first.

 

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Segregation of Duties in SAP asset management

Segregation of duties in SAP means that certain combinations of tasks should not be conducted by one and the same person, as those are critical task combinations. There are various tools on the market which allow for the evaluation of conflicts that arise during SoD in SAP. Thereby licenses are usually evaluated in order to determine which user should perform which transactions. This determines whether a user could perform a critical combination of transactions.

Particularly interesting is whether a user has actually performed such a critical combination within the same process. In such a case, the segregation of duties have taken place during a business transaction with regard to the critical task combination. Most analysis tools do not offer this kind of analysis, because it requires identifying the end-to-end process first. The Financial Process Algorithm however fulfils this requirement, making it possible to conduct a true segregation of duties analysis.

 

TOP SoD conflicts in the fixed asset and inventory process

The SoD analysis is an indicator in the fixed asset and inventory process. Altogether I have designed and implemented 22 indicators for the fixed asset and inventory process. You can download the details about all fixed asset and inventory indicators here.

 
Download pdf

 

The following SoD conflicts can therefore be detected:

  • Pay a vendor invoice and hide it via asset depreciation
  • Create an invoice via ERS GR & hide via asset depreciation
  • Maintain asset and capitalize or add costs to master record
  • Maintain an asset and manipulate the receipt of the asset
  • Remove material by adjusting out via WM physical inv
  • Maintain service or material mstr & add items to purch agmts

 

Topics: SAP, Audit, inventory, fixed asset, SoD

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