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Course Outline

R/3 Fundamentals for Auditors

  • Core architecture (ABAP stack, SAP GUI, client concept).
  • Key distinctions from legacy systems (modular design: FI, MM, SD).
  • Classic transactions and navigation methods for auditing.

Access, Roles, and Essential SoD

  • User management and authorizations using PFCG, SU01, SUIM, SU53, SU24.
  • Role design and functions relevant to audits.
  • Basic SoD matrix and common findings (e.g., combining invoice creation and approval in one role).

Security Logs and Traces

  • Security Audit Log (SM19/SM20): activation, filtering, and reporting.
  • STAD and ST03N: usage statistics, session analysis, and workload assessment.
  • Best practices for retaining and exporting evidence.

Configuration Changes and Sensitive Data

  • SCU3 (change documents) and SCC4 (client settings).
  • Key system parameters (RZ10/RZ11): identification and monitoring.

Process Controls (FI/MM/SD) in R/3

  • FI: tolerances, OB52 (posting periods), and journal entry approvals.
  • MM: release strategies, purchase order limits, and single supplier controls.
  • SD: credit limits, pricing modifications, and condition monitoring.
  • Audit sampling techniques for process validation.

Comprehensive Lab and Reporting

  • Reviewing roles and authorizations for critical users.
  • Tracking operations (purchase/sale) and gathering audit evidence (SM20/SCU3).
  • Documenting findings with screenshots and data exports.
  • Preparing working papers and ensuring traceability.

Wrap-up and Action Plan

  • Internal control checklist for R/3.
  • Prioritizing findings and developing recommendations.

Deliverables

  • Checklist containing 20+ controls (FI/MM/SD).
  • Quick reference guide for SM19/SM20, SUIM, SCU3, STAD/ST03N.

Requirements

  • A solid grasp of fundamental auditing principles
  • Prior experience working with SAP systems
  • Familiarity with compliance and control frameworks

Target Audience

  • Auditors
  • Internal control specialists
  • SAP security consultants
  • Compliance officers
 16 Hours

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