Audit Applications Using SAP Queries Robert G. Bromley, PhD, CPA CMU School of Accounting Special...

Audit Applications Using SAP Audit Applications Using SAP QueriesQueries

Robert G. Bromley, PhD, CPACMU School of Accountinghttp://aaahq.org/infosys/pubs/C3Project.htm

Special Thanks to Allen Cambridge of Accenture

Audit Applications Using SAP Audit Applications Using SAP QueriesQueries Overview:Overview:

Purpose

Student Audience

Pedagogy Used

Leaning Objectives

Case Demo

Good References

Question & Answer


Purpose - to demonstrate how an Enterprise Resource Planning System facilitates:

Accurate financial reportingInternal controls consistent with COSO’s Internal Control – Integrated Framework


Designed for Junior Level Accounting Systems CoursePrerequisite to Auditing CourseStudents: Accounting, AIS & MIS MajorsPrevious Experience with SAP

Audit Applications Using SAP Audit Applications Using SAP Queries Queries Unique-to-Student Pedagogy:Unique-to-Student Pedagogy:

Samples are different for each student:Some samples will include cutoff differences.Some differences require adjusting entries.

Stochastic results:Stochastic results:Number in sampleBatch control total

Educational Outcomes: Educational Outcomes: Discourages students’ shirking their responsibility for doing the case.Promotion of higher level collaborative learning

Audit Applications Using SAP Audit Applications Using SAP Queries Queries Learning Objectives:Learning Objectives:

Demonstrate how R/3’s data-base control Demonstrate how R/3’s data-base control system improves internal controls bysystem improves internal controls by

Creating InfoSetsAssigning user groups to them

Describe how an ERP system supportsDescribe how an ERP system supportsAccurate financial reporting Operational efficiency

Create Queries using R/3 Query By ExampleCreate Queries using R/3 Query By ExampleExport data to Excel for A/P Cutoff Test Using: Export data to Excel for A/P Cutoff Test Using:

Logical If Function Data Control with Sum Function.

Transaction Processing Transaction Processing BackgroundBackground

Material Master IntegrationMaterial Master Integration

Transaction Processing Transaction Processing Background:Background:

Receiving ReportReceiving Report


Case Demonstrationhttp://www.cba.cmich.edu/meta

Plan B

Audit Applications Using SAP QueriesAudit Applications Using SAP QueriesAlternative DemoAlternative Demo

Assignment to User GroupAssignment to User Group


Creation of InfoSetCreation of InfoSet


InfoSet DefinitionInfoSet Definition


Assign User Group to InfoSetAssign User Group to InfoSet


Naming QueryNaming Query


Defining InfoSet Source of Query Defining InfoSet Source of Query

Audit Applications Using SAP Audit Applications Using SAP QueriesQueries Results of Query Exported to Excel Results of Query Exported to Excel

Audit Applications Using SAP Audit Applications Using SAP QueriesQueries Good Background Resources for SAPGood Background Resources for SAP

http://sap.mis.cmich.edu/lessons/ SAP R/3 Enterprise Software: An Introduction by Roger Hayen. McGraw-Hill/Irwin; 1 edition (May 1, 2006) {ISBN-10: 0072990678}

http://www.courses.cmich.edu/accountingcases/ QueryCase/SAP_Query_Case.htmhttp://aaahq.org/infosys/pubs/C3Project.htmhttp://help.sap.comwww.sapphire.org.uk/downloads/demos.htm

End of Presentation: Q End of Presentation: Q & A& A

Audit Applications Using SAP Queries Robert G. Bromley, PhD, CPA CMU School of Accounting Special...

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