Académique Documents
Professionnel Documents
Culture Documents
and AIS
Jennifer Hahn
Michael Juergens
Deloitte & Touche
Presentation Outline
SAP: Business Process Controls and AIS
1
SAP: Business Process Controls and AIS
SD FI
Sales & Financial
Distribution Accounting
MM CO
Materials
Mgmt. Controlling
PP AM
Production
R/3
Fixed Assets
Planning Mgmt.
QM
Quality
Client / Server PS
Project
Manage-
ment PM ABAP/4 WF
System
2
SAP Modules - Functional Category
SAP: Business Process Controls and AIS
Functional Category
■ Financial Applications
Financial Applications FI, CO, EC, IM, TR, AM, PS
■ Logistics Applications
Logistics Applications SD, MM, PM, PP, QM, LO
■ Human Resources
Human Resources PA, PD
■ Cross Applications
Cross Applications WF, OC, AL, CAD. DMS, ALE,
EDI, I/Net, EC
Industry Solutions ■ Industry Solutions
IS
Financial Accounting
SAP: Business Process Controls and AIS
● General Ledger
● Accounts Receivable
FI ●
●
Accounts Payable
Tax and Financial
Reports
● Special Purpose Ledger
● Legal Consolidations
Financial Applications. . . . . . . .
3
Controlling
SAP: Business Process Controls and AIS
Financial Applications. . . . . . . .
● Depreciation
● Property Values
AM ● Insurance Policies
● Capital Investment
Grants
Financial Applications. . . . . . . .
4
Project System
SAP: Business Process Controls and AIS
● Project Tracking
● Work Breakdown
Structure
PS ● Budget Management
● Cost and Revenue
Planning
● Networks and Resources
Financial Applications. . . . . . . .
SD ●
●
Sales Order Management
Pricing
● Delivery
● Invoicing
Logistics Applications . . . . . . . .
© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 10
5
Materials Management
SAP: Business Process Controls and AIS
● Procurement
● Inventory Management
MM ● Vendor Evaluation
● Invoice Verification
● Warehouse Management
Logistics Applications . . . . . . . .
© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 11
Production Planning
SAP: Business Process Controls and AIS
PP ● Material Requirements
Planning
● Production Activity
Control
● Capacity Planning
Logistics Applications . . . . . . . .
© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 12
6
Quality Management
SAP: Business Process Controls and AIS
● Quality Certificates
● Inspection Processing
QM ● Planning Tools
● Quality Control
● Quality Notifications
Logistics Applications . . . . . . . .
© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 13
Plant Maintenance
SAP: Business Process Controls and AIS
● Plant Maintenance
● Equipment and Technical
PM ●
Objects
Preventive Maintenance
● Service Management
● Maintenance Order
Management
Logistics Applications . . . . . . . .
© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 14
7
Human Resources
SAP: Business Process Controls and AIS
● Personnel
Administration
● Payroll, Benefits
HR ●
●
Time Management
Planning and
Development
● Organization
Management
Human Resources. . . . . . . .
Cross Applications
SAP: Business Process Controls and AIS
●
EDI
Communication
● Application Link Enabled
(ALE)
● Others
Cross Applications. . . . . . . .
8
Industry Solutions
SAP: Business Process Controls and AIS
● Banks
● Hospitals
● Oil Companies
IS ●
●
Publishing Sector
Telecommunications
● Retail
● Utilities
● Others
Industry Solutions. . . . . . . .
9
Basis Component
SAP: Business Process Controls and AIS
● ABAP/4 Development
Workbench
● Computer Center
BC Management System
● Authorization Concept
● Transport System
● Database Administration
Basis Component. . . . . . . .
10
SAP Business Processes
SAP: Business Process Controls and AIS
Product Profitability
Costing Analysis
Planning
MPS
Purchase
Raw Finished
Requisition Goods
Receipt Modules
Vendor
■ MM
Customer ■ PP
G/L Account Purchase Invoice Vendor ■ SD
Order Receipt Payment
Material ■ FI/CO
11
SAP: Business Process Controls and AIS
Audit Challenges
SAP: Business Process Controls and AIS
■ SAP Modules
– Three Main Functional Categories
– Multitude of Modules
– Multitude of Sub-Modules
■ SAP Business Processes
– 1200+ Processes
■ Audit Processes
– Business Process Cycles
12
Linking Audit Cycles to SAP Modules
SAP: Business Process Controls and AIS
Treasury
Financial Applications
Fixed Assets
Expenditure
Revenue
Logistics Applications
Inventory
Management
Payroll and
Personnel Human Resources
Basis Component
Cross Applications
Industry Solutions
13
AIS - History and Background
SAP: Business Process Controls and AIS
■ Requested by
– Internal Auditors,
– External Auditors, and
– Company Management
■ Designed by SAP in response to requirements for
a tool to find, evaluate and download information
from SAP easily
■ Includes:
– Audit Report Tree (transaction code: SECR)
– Report tree includes Systems and Financial audit tasks, reports
and tests for additional modules are under development
– Evaluation and notes can be entered into the specific tasks to
monitor progress of tasks
© 1999 Deloitte & Touche LLP. All rights reserved. Bpcontrols.ppt 27
14
What is AIS?
SAP: Business Process Controls and AIS
15
What does AIS do?
SAP: Business Process Controls and AIS
16
AIS - System Audits
SAP: Business Process Controls and AIS
17
Audit Status Analysis
SAP: Business Process Controls and AIS
18
Audit Status Analysis
SAP: Business Process Controls and AIS
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Audit Report Tree
SAP: Business Process Controls and AIS
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AIS - Relevant OSS Notes
SAP: Business Process Controls and AIS
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AIS Advantages
SAP: Business Process Controls and AIS
■ Centralized auditing
■ Continuous auditing
■ Teaming of internal and external audit efforts
■ More efficient use of time
■ One report tree
■ Simplify data extraction
■ Potential to have all SAP reports in AIS only
■ Custom views
■ AIS is free
AIS Disadvantages
SAP: Business Process Controls and AIS
22
Questions and Information
SAP: Business Process Controls and AIS
Presenter Information:
Jennifer Hahn
714-436-7171
Michael Juergens
714-436-7276
23