SAP Runs SAP Audit Management
Transcript of SAP Runs SAP Audit Management
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Gerhard Hafner, SAP
SAP-Forum für Finanzmanagement und GRC, 13. – 14. April 2015
SAP runs SAP Audit ManagementEinsatz der Audit Management Software bei SAP – Herausforderungen und
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© 2015 SAP SE or an SAP affiliate company. All rights reserved.
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© 2015 SAP SE or an SAP affiliate company. All rights reserved.
Ein Lösungsportfolio für den CFO: SAP Finance and Sec
Collaborative
Invoice to Pay
Travel Management
Receivables
Management
C
I
Accounting
Entity Close
Corporate Close
Develop and
Translate Strategy
Planning, Budgeting
and Forecasting
Profitability and
Cost Management
Payments and Bank
Communications
Cash and Liquidity
Management
Debt and Investment
Management
Monitoring and
Reporting
Reporting and
Disclosure
Financial Close
Governance
Commodity Risk
Management
Financial Shared
Services
Financial Risk
Management
I
Real Estate
Management
Financial
Planning and
Analysis
Accounting and
Financial Close
Treasury and
Financial Risk
Management
Collaborative
Finance
Operations
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© 2015 SAP SE or an SAP affiliate company. All rights reserved.
Agenda
Transformation des Corporate Audit bei SAP
SAP Audit Management
Manage
Plan
Perform
Communicate
Monitor
SAP Fraud Management
Zusammenfassung
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Transformation des Corpo
Audit bei SAP
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SAP Corporate Audit Vision:
Corporate Audit makes:
relevant contributions to SAP’s success
as a trusted advisor and
as a source of talent for the entire organization
Vision
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The Changing Mandate of Internal AuditStrategic Advisor
The pace of technological change is increasing
Stakeholders are demanding greater visibility intoeverything on organization does
Corporate Audit (Internal Audit) is expected to move
beyond the compliance activities, provide strategic
advice and business insight:
– Provide early warnings for potential risks
– Transformational
– Organizational – Business process/model-
– Product and technology
– Financials
Mandate
Non-
Negotiable
Compliance
Business
Insight
Strategic
Advisor
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Organizational structure
Chief Audit Executive (CAE)
Overall Responsibility for SAP´s Internal Audit Function
Compliance &
Forensic Audit
• Prevention
Audits
• Detection Audits
• Investigations• IP Audits
Financial &
Operational
Audit
• F&A
• Financial
Reporting
• HR• Workforce
• Safeguarding
Assets
Strategy, Sales
& Services Audit
• Strategy Audits
• Transaction
Services
• Competitive
Environment
• Software &
Services
• Partner &
Ecosystem
• Service &
Support Delivery
Information
Systems Audit
& Advisory
• Information
Technology
• Security
• Development
Audit
Operations
• System
Landscape
• Executive
Reporting• Communication
& Information
Platform
• Central Report
Review
• Templates
• SOX Processes
• Quality
Assurance
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Audit process
DEMAND
MANAGEMENTDELIVERY REPORTING FOLLOW-UP
Audit Planning System
Audit Request
Follow-Up
Activity on
Milestone Level
Follow-U
Audit
as requi
Quality Review
Draft Report
Auditee Fedback
Final Report
Audit
File
Audit Announcement
Work Program
Fieldwork
Working PapersEscalation on demand
To achieve uniform audits, Corporate Audit developed the audit road map, which serv
as the model for the audit process for all standard audit topics.
Each phase is divided into subphases, which must be executed in a specific sequenc
ensure that security and quality requirements are met.
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SAP required a “state of the art” Audit System
State of the art User Interface based
on Fiori
Mobile enabled
Embedded Reporting
Role based authorization and approvals
Highly integrated into Risk Management,
Fraud Management and SAP ERP
Search in unstructured data
Leveraging technology: HANA
Fast implementation through streamlined
configuration templates
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SAP Audit Management Manage
Plan
Perform
Communicate
Monitor
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© 2015 SAP SE or an SAP affiliate company. All rights reserved.
SAP solutions: Why SAP Audit Management?
Simplify Gain Insight Collaboration
Automate
Integrate
Unify
Visualize
Analyze
Monitor
Process Excellence
Workflows
Audit Team
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SAP Audit ManagementTransform audit. Move beyond assurance
Establish a risk baprioritize audit act
align with the need
enterprise
Develop and docum
plan for each enga
Identify, analyze and document
relevant information
Communicate the
engagements objectives,
scope, conclusions,findings and
recommendations
Monitor the disposition ofresults reported to
management
Manage
Communicate
Perform
Plan
Monitor
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Key Benefit
SAP Audit Management: The UsersTransform audit. Move beyond assurance
Simple, intuit
all users
One UI for al
tablet, smart
Role based aembedded
Customized t
Users configure the tiles they need
for their home screen by adding or
subtracting from the time menu
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SAP Audit ManagementManage the audit activity
Establish a framework for riskassessment and prioritization
Communicate plans and resource
requirements
Deploy and appropriate
resources
Report plan performance to senior
management and the Board
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© 2015 SAP SE or an SAP affiliate company. All rights reserved.
Scope Key benefits
SAP Audit ManagementManage the audit activity
Auditable items are created and prioritized
Audit plans are created and approved
Creates auditable items
Risk rates the auditable items
Establishes and communicates a risk
Communicate plans and resource requirements
The audit universe is defined
in risk terms
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Scope Key benefits
SAP Audit ManagementManage the audit activity
Staff each engagement with appropriate resources Supervisors look up and a
staff resources
Minimizes unproductive
assignments
Increases audit productivit
reduces unassigned time
Deploy appropriate resources
Audit staff and roles areidentified and documented
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Scope Key benefits
SAP Audit ManagementManage the audit activity
Report on completed and planned audits Audit management can tra
performance against plan
Boards and senior execut
can assess audit performa
Report plan performance to senior management and the Board
Graphical views allow
managers to plan audi
based on current plan
completion and status
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SAP Audit ManagementEngagement planning
Establish engagement objectives ascope
Plan appropriate and sufficient
resources
Develop and document engageme
work program
Assess relevant risks
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Scope Key benefits
SAP Audit ManagementEngagement planning
Audit scope is defined Audit objectives and scope
determined for each
engagement
Key elements of the audit
defined
Establish engagement objectives and scope
Audit scope is assigned and
approved in the engagement
planning process
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Scope Key benefits
SAP Audit ManagementEngagement planning
Relevant risks are identified
SAP Risk Management
Key elements of risk registe
copied into the planned aud
Assess relevant risks
Integration with SAP Risk
Management aligns audit
with the business
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Scope Key benefits
SAP Audit ManagementEngagement planning
SAP Audit Manageme
integrated with Fraud
Management
Evaluate fraud risk
1
Excel as a tool conne
for accounting
Suspicious invoices a
And the file uploaded
Integration with SAP Fraud Man
provides the capabilities needed
assess fraud risk
2
3
1
2
3
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Scope Key benefits
SAP Audit ManagementEngagement planning
Estimate engagement time and cost Estimated resource
requirements are captured
Auditors are assigned to t
engagement
Plan appropriate and sufficient resources
SAP A di M
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Scope Key benefits
SAP Audit ManagementEngagement planning
Estimate engagement time and cost Auditor schedules are sho
a calendar
Scheduling conflicts and
availability is obvious at a
Plan appropriate and sufficient resources
SAP A dit M t
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Scope Key benefits
SAP Audit ManagementEngagement planning
Work programs are stored in the system Auditors can select the
appropriate work program
the engagement
Work programs can be sh
and revised for future use
Develop and document engagement work program
SAP A dit M t
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SAP Audit ManagementPerform the engagement
Perform analysis and evaluatio
Document engagement inform
Supervise the engagement
Identify relevant information
SAP A dit M t
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Scope Key benefits
SAP Audit ManagementPerform the engagement
Identify sufficient, reliable, relevant and useful information Internal auditors can identify sufficien
and useful information to achieve the
objectives
Audit files are secure and information
from any device
Identify relevant information
SAP Audit Management
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Scope Key benefits
SAP Audit ManagementPerform the engagement
Allow auditors to analyze documents Internal auditors have the ability to ac
information from mobile devices
Perform analysis and evaluation
Search capability unlocks information in
audit files and makes it available for
analysis and comparison
SAP Audit Management
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Scope Key benefits
SAP Audit ManagementPerform the engagement
Document relevant information to support the conclusions Complete capability for documenting
papers
Internal auditors can drag and drop a
documentation into their work papers
Audio, video and other files can be ca
Documentation can be done using a
Working paper files are indexed for e
Document engagement information
SAP Audit Management
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SAP Audit ManagementCommunicate results
Determine communication crite
Disseminate results
SAP Audit Management
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Scope Key benefits
SAP Audit ManagementCommunicate results
Determine communication criteria A standard template is used to ensur
criteria are established
Ensures consistency in reporting
Automates report preparation
Reduces elapsed time to report
Determine communication criteria
SAP Audit Management
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Scope Key benefits
SAP Audit ManagementCommunicate results
Communicate departmental results Internal auditors create their own cha
variety of topics
Ensures consistency and accuracy in
committee and executives
Reduces evaluation and monitoring e
Disseminate results
SAP Audit Management
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SAP Audit ManagementMonitor progress
Establish a follow up
process
to monitor management
actionsMonitor the disposition of
consulting engagements
SAP Audit Management
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Scope Key benefits
SAP Audit ManagementMonitor progress
Establish a system to monitor the disposition of results Auditors create ad hoc issues in the s
Documents follow up activities
Reduces evaluation and monitoring e
Meets audit standards for follow up p
Establish a follow up process to monitor management actions
SAP Audit Management
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Scope Key benefits
SAP Audit ManagementMonitor progress
Monitor the disposition of engagements Audits and other engagements are tr
Completed and planned engagement
Reduces manual effort and preparati
Conforms to professional standards f
management
Monitor the disposition of engagements
SAP Audit Management
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Mobile capability to instantly
capture audit evidence
Global monitoring of findings and
follow up
Intuitive and user friendly interface
Integration with SAP Fraud
Management, SAP Risk
Management and SAP Process
Control
Configurable screens and views for
better management and reporting
Flexible audit universe with resourceplanning and scheduling
SAP HANA in-memory dat
for high speed processing
search capability
SAP HANA based predicti
analytics for planning, mon
and deep analytical insight
Collaborative tools to maxcontinuous stakeholder
engagement
Elevate the impact of audit
efforts by using technology
to provide insight on keybusiness risks
Amplify the influence
value of internal aud
using next generat
analytics to provide abeyond the obviou
Streamline audits by
leveraging technology to
create, organize and shareworking papers
SAP Audit Managementpowered by SAP HANA
More information and 3 day fre
http://www.sap.com/pc/analytics/governance-risk-compliance/software/audit-management-hana/index.htmlhttp://www.sap.com/pc/analytics/governance-risk-compliance/software/audit-management-hana/index.html
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SAP Fraud Management
SAP Fraud Management
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© 2015 SAP SE or an SAP affiliate company. All rights reserved.
Powered by SAP HANA – high performing, configurable and scalable standard solution
SAP Fraud Managementpowered by SAP HANA
Prevent fraud bystopping fraudulent
business transactionsand process
optimization
Improve
Performance by
time calibration andsimulation on curren
and historical data
Investigate fraudulenttransactions efficiently
with alert managementcapabilities and network
analyzer tool
Detect fraud in realtime within business
processes and by massdetection by multi-rule
strategies
Link: Predefined Business Content
More info and 3 day free trial
http://help.sap.com/saphelp_fra110/helpdata/en/27/46eb53bf7ca647e10000000a4450e5/content.htm?frameset=/en/7a/52301d75f04b34adf9095233481fd1/frameset.htm¤t_toc=/en/4d/f645516b8c156de10000000a445394/plain.htm&node_id=61http://www.sap.com/pc/analytics/governance-risk-compliance/software/fraud-management/index.htmlhttp://www.sap.com/pc/analytics/governance-risk-compliance/software/fraud-management/index.htmlhttp://help.sap.com/saphelp_fra110/helpdata/en/27/46eb53bf7ca647e10000000a4450e5/content.htm?frameset=/en/7a/52301d75f04b34adf9095233481fd1/frameset.htm¤t_toc=/en/4d/f645516b8c156de10000000a445394/plain.htm&node_id=61
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Zusammenfassung
Management Summary
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© 2015 SAP SE or an SAP affiliate company. All rights reserved.
Management Summary
SAP Audit Management supports transInternal Audit
Process Excellence of Internal Audit in
Assurance
One source of truth
Leverage latest technology including m
enablement Integration with Fraud Management, R
Process Control
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© 2015 SAP SE or an SAP affiliate company. All rights reserved.
Vielen Dank!
Contact information:
Gerhard Hafner
Chief Product Owner (Fraud, Audit, Screening)
Governance Risk & Compliance
Dietmar-Hopp-Allee 16
69190 Walldorf, Germany
E-mail: [email protected]
© 2015 SAP SE oder ein SAP-Konzernunternehmen.
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