SAP Related Audits

Generally the audit on SAP can be categorised into 3 major areas as listed below:

1)       General IT Controls Audit

Data Centre (Operations & Backup of SAP data)

SAP Disaster Recovery (Infrastructure and DR test)

Operating Systems security (e.g. AS/400 audit)

Helpdesk (SAP related request and Change Management)

Post Implementation Review (PIR) covering user satisfaction, achievement

2)       SAP Modules Audit (Operational & IT Audit)

MM module (procure to pay)

-          PR, PO, GRN (process & compliance with SOP/LOA)

-          Vendor Master Data

-          Material Master Data

-          Access and Reports

SD module (order to cash)

-          Customer Master Data

-          Credit Limit Management

-          SO, DO, Invoice, Collection

-          Access and Reports

FICO module

- AP

- AR

- GL

- FA (Assets Master Listing)

- Access and Reports

PP and QM module

-          MPS

-          MRP

-          Material Master Data (MRP and QM view)

-          Access and Reports

3)       Operational Audit Utilising SAP Data

Distribution/Logistic audit

-          On Time In Full (OTIF) of the Delivery

-          Returned Orders (reason – wrong delivery, wrong product picked)

-          Transportation Cost - Budget vs Actual Expenses (figure from FICO)

Inventory Management

-          Stock Reports

-          Stock Take

-          Slow Moving Stocks

-          Stock Write-Off (from FICO)

-          Short Expiry Products

-          Returned Orders (reason – expired, shelf life too near)

Sales & Marketing

-          Sales & Marketing Cost - Budget vs Actual Expenses (figure from FICO)

-          Profitability Analysis (By Product/salesman via COPA drilldown report)

-          Collection and Aging

-          Returned Orders (reason – slow off take, wrong order taken)

Procurement

-          Vendor Evaluation & Registration

-           PR

-          POs

-          GRN 

-          Invoice Receipt