Everything under control for critical goods movements

Posted by Thomas Tiede on Dec 16, 2016 5:00:00 PM

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

Today's blog post presents you with three audit procedures for goods movements in SAP MM.

 

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"

 

5 - Kritische Warenbewegungen.jpg

 

Posting goods movements as an initial entry of stock balances

This authorization enables you to post goods movements in SAP MM for an initial entry of stock balances. This means that a purchase order does not have to be specified for this increase in stock. The movement type is critical in this case. The incorrect assignment of this authorization may lead to incorrect warehouse stocks.

 

Scrapping SAP postings

Scrapping (movement type 551) is a posting transaction for materials in the inventory management system that are no longer in use. This situation arises, for example, if the quality of a material has deteriorated because it was stored for too long or if the material is completely outdated. The intentional or unintentional destruction of a material can also be posted in the system as scrapping. You can scrap material from unrestricted-use stock, quality inspection stock and blocked stock. When this posting is carried out, the corresponding stock level is reduced, the value of the scrapped material is posted from the stock account to a scrap account and the entered cost center is debited. There is a risk of fake scrapping here. There is also a danger that errors in inventory management are compensated for using this method.

 

Manual maintenance of the SAP goods receipt/invoice receipt account

The SAP goods receipt/invoice receipt clearing account is a suspense account that connects the stock account to the vendor account. It is used to clear goods receipts and invoices. If the goods receipt is posted first, the goods receipt/invoice receipt account is cleared by posting the invoice. Otherwise, the goods receipt/invoice receipt account is cleared by posting the goods receipt. If there is an outstanding subsequent invoice or goods receipt, the balance on the goods receipt/invoice receipt account is not cleared and manual clearing is required. If the quantities of the goods receipts and invoice receipts are different, open items remain in the goods receipt/invoice receipt clearing account. If a difference in quantity for a purchase order item is not cleared through deliveries, return deliveries, invoices or credit memos, the goods receipt/invoice receipt clearing account must be maintained for this purchase order item.

 

You can download the details about all SAP settings here:

 

Download pdf

 

Topics: SAP MM, Goods received, Purchase, Purchase Orders, Audit, Organisation, Scrapping, Dual-control principle, Approval, Goods movement

Blog Commentary