AUDITING IN SAP ENVIRONMENT

DELHI CHAPTER :: IIA, USA

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Jitendra Khatri
CA, CS & CIA
25th June 15
 SAP SELF ASSESSMENT TEST

1. How to view PO or Customer Ledger in SAP?

2. What is accounting entry made on GRN creation?

3. What is special GL indicators?

4. How to access SAP Table?

5. What is SAP Table where Fi-voucher line item stored?

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 YOUR INTRODUCTION

 Name :

 Organization :

 IA Experience :

 SAP Experience :

 Self Assessment :
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 MY INTRODUCTION

 Name : Jitendra Khatri

 Organization : GM - Valvoline Cummins Pvt. Ltd.

 IA Experience : 12 Years

 SAP Experience : 10 Years

 Self Assessment : 5 out of 5….. 

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 INDEX

 Overview of SAP modules, Processes & Key Terms

 T-Codes useful for Internal Audit

 SAP Tables useful for Internal Audit

 SAP User Access review

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 PURCHASE PROCESS
Key Terms
Purchase Contract / Rate Agreement • Internal Order
•Validity Period • Account Assignment
•Combination of Plant Code, etc
•Material Master / Service Master / Line item • AUC
• Movement Type

Purchase Order
•Supplier PO
•Service PO
•Freight PO along with Supplier PO

Goods Receipt (GRN)

•Inventory / Expense / Asset / CWIP(+)
•GR/IR Clearing (+)

Invoice Verification
•Vendor (+)
•GR/IR Clearing (-) 6
 PRODUCTION PROCESS

Production/Process Order
•BOM
•Master recipe
•Production version
•Raw Material Inventory Blocked

Result
•Finished Goods (+)
•Raw Material (-)

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 SALES PROCESS
Masters :
• Customer Master
Sales Order
• Credit Master
•Customer account is not over-due
• Price Master
• Discount Master
• FOC Master
Delivery Order
•Stock is available Key Terms :
•Credit limit is available • Payment Terms
•Customer account is not over-due • Pricing Date

Post Goods Issue

•Inventory (-)
•COGS (+)

Sales Invoice
•Customer (+)
•Sales (+) 8
 PAYROLL PROCESS
Key Term :
Action
• SAP Travel Trip
•Hiring
•Separation

Employee Master
•Info Type
•Wage Type

Payroll Process
•Simulation
•Process

Variance Report
•Employee wise
•Wage Type wise 9
•Last month vs Current Month
FINANCIAL : KEY TERMS
 Chart of Accounts  Document Type
 Company Code  WE - GRN
 Business Area  RE –Inv. Verf.
 RV – SD Invoice
 General Ledger
 DZ – Cust. Rec.
 GL/Sub-Ledger Concept
 DR – Dr. Note
 Special GL Indicators  DG – Cr. Note
 GL View / Entry View  KR – Vendor Inv.
 Accrual Engines  KZ – Vendor Pay
 Forex Run  AB - Clearing
 Closing cockpit
 SA - JV

 Clearing Document
 Posting Date
 Entry Date 10
 Payment Usage
 Document Date
 Park-Post
SCREEN SHOT

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 THE SAP WINDOW
Menu Bar

Screen Header
Screen Banner Standard Tool Bar
Title Bar
Application Tool Bar

Screen Body

Insert/Overtype Indicator

Server

SAP System ID
Status Bar
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USING THE NAVIGATION AREA

 You can expand and collapse

menus in the navigation area by
choosing the dropdown arrows
to the left of the menu items, as
in the example below

 To open an application in the

navigation area Double-click its
node

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 TRANSACTION CODE PROCESSING
A transaction code can be entered in the Command field.

 If you precede the transaction code with /n then the transaction is the
next screen opened in the current session.

 If you precede the transaction code with /o then a new session is opened
for the transaction. This means you then have multiple sessions.

To start a transaction in SAP 4.6, there are 4 options:

 Position the cursor on the required transaction in the tree structure and press
enter

 Double-click on the required transaction in the tree structure

 Position the cursor on the required transaction in the tree structure and select Edit
 Execute (or press F2)

 Expand the command field and enter the transaction code

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SAP Process Model

Sales
Order Resource
Assignation Confirm.
of time R
Billing E
A/R P
O
Payroll Inventory Management Fixed Assets FI – GL R
T
A/P I
Invoice
Goods
Verification N
Purchase Receipt G
Order
Requisition

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T-CODES : FOR INTERNAL AUDIT
Audit Area Module T-Codes Particulars
Fixed Asset Fi AR01 Assets Balance Display
Fixed Asset Fi AR02 Asset History
Fixed Asset Fi AS03 Display Asset Master
Fixed Asset Fi AW01N Depreciation of particular asset & other related value related info
All Fi F.01 Balance sheet and Profit & Loss / Trial Balance
All Fi FB03 Display document
Sourcing Fi FBL1N Vendor A/c details - Line items
All Fi FBL3N General Ledger A/c details - Line items
Revenue Fi FBL5N Customer A/c details - Line items
Revenue Fi FD03 / XD03 Customer Master Display
Sourcing Fi FK03 / XK03 Vendor Master Display
All Fi FS03 General Ledger Master Display
Revenue Fi FD10N Customer Balance Display
All Fi FK10N Vendor Balance Display
All Fi FS10N General Ledger Balance Display
Revenue FI FD33 Customer Credit Limit Display
Material MM MB03 Display Material Documents
Inventory MM MB5B Inventory Register
Inventory MM MB51 Inventory Register
Material MM MB5S Display List of GR/IR Balances
Material MM MC46 Material Movement Analysys
AP & FA MM ME23N Display PO / PR (One)
AP & FA MM ME2L Po List (Vendor wise)
AP & FA MM ME2M List of PO (Material wise)
AP & FA MM ME5A List of PR
AP & FA MM ME80FN General Analysis of PO
Material MM MM03 Display Material Master
Payroll HR PA20 One employee – Complete Personnel Data 16
Payroll HR PC00_M40_CEDT One employee – Pay slip
Payroll HR S_AHR_61015608 Payment & Deduction – All employees – Wage type wise details
Travel HR S_AHR_61016401 Employee wise Trip Period
Travel HR S_AHR_61016405 Complete details of SAP Trip
T-CODES : FOR INTERNAL AUDIT
Audit Area Module T-Codes Particulars
Travel HR S_AHR_61016401 Employee wise Trip Period
Travel HR S_AHR_61016405 Complete details of SAP Trip
FA Fi S_ALR_87011980 Inventory list - by Location
AP & FA Fi S_ALR_87012082 Vendor Balances in Local Currency
AP & FA Fi S_ALR_87012086 Vendor List
Revenue Fi S_ALR_87012182 Display Changes In Customer Report
AP & FA Fi S_ALR_87012993 Internal Order Budget Actual Display
SAP User Access Review Basis SUIM Display SAP Authorization by User/Tcodes etc.
Revenue SD VA03 Sales Order Display (One)
Revenue SD VA05 Sales Order List
Revenue SD VA43 Sales Contact Display
Revenue SD VF03 Sales Invoice Display
Revenue SD VK13 Price Master Display - Condition Type - Customer/Material
Revenue SD VL03n Display Outbond Delivery
Sourcing MM CS03 Display BOM

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T-CODES : FOR SAP TABLE

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SAP TABLE NAME (FIND IT YOUR SELF)

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SAP TABLE NAME

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FOOD FOR THOUGHT

Audit Resources : I follow

 Norman Marks : https://normanmarks.wordpress.com/
 Internal Audit Expert : www.InternalAuditExpert.in

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Thank You
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