AIS in General
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A u d i t I nformationS ystem
In General
Hala Hamoda
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 2
Every individual sees their
environment from their own
personal point of view.
The auditor‘s duty is to make
an objective judgment.
Continuous Audit
RatingBasel II
GoBGoBS
Sarbanes Oxley Act
I A S
US-GAAP
GDPdU
Evolution of Modern Auditing
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 3
A u d i t I nformationS ystem
A result-oriented audit view is - in an environment of mass transactions - only possible withcomputer-supported audit or control procedures
Digital Audit
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 4
Internal audit
External audit
Tax audit
Data security
SAP DBSAP DB
Collection,structure,presettingof standard SAP Reporting
Improvementof the audit processand of audit quality
Individual selection andpreparation of data
Data export-document data-account balances-financial statement data
Reconciled with:- ACL- IDEA- AuditAgent. . .
Audit - Information - System
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 5
Prüfungsumgebung – Externes Audit
Own Software
(auditing approach)SAP environment
Analysis software( ACL / IDEA / … )
Reporting software
. . . . . .
. . . . . .
. . . . . .
KNA1KNA1
KNB1KNB1
KNC1KNC1
SKA1/SKATSKA1/SKAT
SKB1SKB1
SKC1ASKC1A
BKPFBKPF
BSEG(..A)BSEG(..A)
GSEGGSEG
Audit planning
Work program - System Audit- Business Audit
Work Paper
Report
Audit Environment – External audit
•Online controlson the SAP database
-System information
-Reconciliation-Balance sheet/P+L-Balances-Accounts-Documents
•Data export-Line items-Account balances
Exp
ort
in
terf
ace
Line items
Balances
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 6
Prüfungsumgebung – Internes Audit
SAP environment
. . . . . .
. . . . . .
. . . . . .
KNA1KNA1
KNB1KNB1
KNC1KNC1
SKA1/SKATSKA1/SKAT
SKB1SKB1
SKC1ASKC1A
BKPFBKPF
BSEG(..A)BSEG(..A)
GSEGGSEG
Reporting
Corrective Action
Documentation
Analysis
Auditing
Planning
Analysis software( ACL / IDEA / … )
Audit Management
Audit Environment – Internal audit
•Online controlson the SAP database
-System information
-Reconciliation-Balance sheet/P+L-Balances-Accounts-Documents
•Data export-Line items-Account balances
Exp
ort
in
terf
ace
Line items
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 7
SAP standard roles
Audit Measure
Audit Result
Individual auditor menu
. . . . . . . . . . . .
Documentation / Maintenance
A u d i t
Risk Assessment
Step
1
Step
2
Step
3
Step
4
Step
5
Step
6
Step
nEnterprise Process
Audit Environment
G/L accnts Customers Vendors Inventory
Receivables CashFinancial
InstrumentsPayables
RevenuePersonal expense
Dataexport
. . .
Vendors
Inventory
Customers
Revenue
Receivables
Data export
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 8
The Audit Information System facilitates smoother and better quality audits.
It consists of a number of single roles and is a - Collection,- Structure, and- Default setup
of SAP standard programs
The AIS is the Toolbox of the auditor in SAP-Environment.
The Audit Information System
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 9
For a specified organization, the auditor receives a selection of evaluation programs with preset control data for each audit area to be checked.
Structure and Operation
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 10
Control data which occurs in multiple variants is defined as a variable- Table TVARVc- Arg. AUDI*
This data is updated at the beginning of an audit with the function "Customizing AIS".
This ensures proper control for all evaluations run during the course of the audit process.
Structure and Use
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 11
IMG Documentation selected table areas
AIS Documentation Information on audit steps
SAP Library Selected chapters
Internet Links selected WEB Addresses
Documentation in the Reporting Tree
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 12
Audit-specific documentation + training
AIS, Views / Target Groups
Business Audit Tax AuditSystem Audit
Internal Auditors
External Auditors
Data SecurityOfficers
Tax Auditors
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 13
Security guide ----------- SAP
System Audit
Audit-IS
Development-ISBenutzer-IS
Information retrieval using existing programs sorted by component
Users and Authorizations
Repository / Tables
System Audit
ADM950ADM960CA940
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 14
System Audit
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 15
SDSD
MMMM
PPPP
QAQA
PMPM
HRHR
FIFI
COCO
AMAM
PSPS
WFWF
ISIS
SAPR/3SAPR/3
SDSD
MMMM
PPPP
QAQA
PMPM
HRHR
FIFI
COCO
AMAM
PSPS
WFWF
ISIS
SDSD
MMMM
PPPP
QAQA
PMPM
HRHR
FIFI
COCO
AMAM
PSPS
WFWF
ISIS
SAPR/3SAPR/3
Audit guideline ----------User group
AC900/FIN900
The closing operation view for a single company is possible
Top Down View:Balance sheet / P&L Accounts Vouchers Procedures
Internationally deployable
Business Audit
Audit-IS
G/L ISCustomer IS
Vendor ISAssets IS
Business Audit
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 16
Business Audit
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 17
Tax Audit
WDE680
Tax Audit
DART-”DB”
Transaction data
Transaction data
...
Master data
Master data
MetadataViews
DART-”DB”
Transaction data
Transaction data
...
Master data
Master data
Metadata
DART-”DB”
Transaction data
Transaction data
...
Master data
Master data
MetadataViewsViews
Data fileprovided
Direct / indirectdata access
Tax-RoleDirect (Z1) and indirect (Z2) access to tax-relevant data.
Data file analysis (Z3)
D A R T (Data Retention Tool)Extraction and storage of tax-relevant data.
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 18
Tax Audit
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 19
Knowledge is Power, Knowledge is Productivity
SAP FIN: mySAP ERP Financials Overview Gain an overview of the mySAP Financials solution,
including data analysis
FIN900: Auditing with SAP Understanding configuration for SAP system security and
authorizations, including the Audit Information System
FIN910: Management of Internal Controls Focus on configuration of the SAP MIC application suited
for SOX / internal controls teams
WDE680*: GDPdU in SAP Systemen Using the SAP DART tool to comply with German
Steuersenkungsgesetz
* this course is offered only in German
SAP Education Offerings – Corporate Governance
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 20
Tools Used for Online and Batch Controls
A B A PA B A P
DrilldownDrilldownReportingReporting
InformationInformationSystemsSystems
D A R TD A R T
QueryQuery
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 21
Online-Controls: Special Queries for AIS
Document analysis • Documents in general• A/P A/R G/L line items
flexible selection for the data retrieval flexible analysis of the data deemed critical
using ALV functions
Dubious Documents• Document Journal
(with holiday calendar) Posted on Sunday or holidays? Posted at unusual times? . . .
Account Analysis• A/R• A/P• G/L accounts
Offsetting account analysis Even distribution of postings? (in Days/Months/Year) Unusual document origin? (manual, SD, MM, HR, ...) Posted in timely manner? (BUDAT – CPUDAT) Documents with the greatest volume (+/-)
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 22
Online-Controls: Special Queries for AIS
Comparison of Terms• A/R• A/P
Terms and conditions, base date, days 1, %, days 2, %, net Values in document - Values in master data =Variance (shows manual changes)
Variance Analysis• A/R (Payments received)• A/P (Payments sent)
Payments out of the norm- Standard condition per master data (days / %)- Condition taken as found in document- Variance (shows payment tendency)
Critical Clearing Processes • A/R
Clearing of a non-payment-related transaction ? Clearing via reversal ?
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 23
Until SAP Release 4.6C, AIS was realized using a menu technique (transaction SECR).
As of SAP Release 4.6, AIS is part of the SAP Standard System
As of SAP Release 4.6C (Support Package SAPKH46C27), the technical implementation of AIS in the program has been changed to a role-based maintenance environment (transaction PFCG).Additional development of AIS will only be carried out in this new environment.
The Development History of AIS
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 26
w e l c o m e
AIS in SAP Demo System IDES R/3
A I S has been set up in the SAP I D E S Demo System. Log on with user AUDITOR_FIN (Rel. 4.70).
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 27
AUDITOR_FINw e l c o m e
Please note:In the IDES System, the authorizations for user AUDITOR_FIN are assigned via the IDES profile R3_BASIC.The AIS authorization roles are not considered.
AIS in SAP Demo System IDES R/3