Who cares? Auditing incoming payments

3 reading min.
Prof. Dr. Nick Gehrke

written by

Prof. Dr. Nick Gehrke

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

Today’s blog post presents three interesting indicators from the area of incoming payments in order-to-cash processes.

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.


Three TOP indicators of incoming payments

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 incoming payments 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


Indications for duplicate paid credit notes

This indicator aims at identifying saving opportunities.

There is the risk that duplicate credit notes have been paid or cleared.

The document has been marked because it contains a credit note item that has been paid or cleared and there are other paid or cleared credit note items (with regards to the same customer) with the same amount which have also been paid or cleared.


Late customer payment

This indicator aims at identifying saving opportunities.

There is the risk that customers pay late and high receivables lead to a lack of liquidity or loss of interest.

The document has been marked because customer paid later than 1,5 times of average payment time in days. In this case a due date for net payment has not been maintained in the item (Table BSEG, data field ZBD3T=0).


Reversed incoming payments

This indicator aims at identifying compliance and correctness.

There is a risk that an incoming payment was correctly allocated.

The document has been marked because of reversed incoming payment.


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