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 Duration 16 hours

Course Outline

R/3 Foundations for Auditors

  • Core architecture overview (ABAP stack, SAP GUI, and the client concept).
  • Key distinctions from legacy systems, emphasizing modular design in FI, MM, and SD.
  • Navigation techniques and classic transactions relevant to audit tasks.

Access Management, Roles, and Fundamental SoD

  • User administration and authorization management via PFCG, SU01, SUIM, SU53, and SU24.
  • Role design principles and common functions significant to audits.
  • Basic SoD matrix analysis and identification of typical issues (e.g., a single role allowing both invoice creation and approval).

Security Logging and System Traces

  • Utilizing the Security Audit Log (SM19/SM20) for activation, filtering, and report generation.
  • Leveraging STAD and ST03N for analyzing usage statistics, sessions, and system workload.
  • Best practices for retaining and exporting audit evidence.

Configuration Modifications and Sensitive Data

  • Monitoring change documents in SCU3 and client settings in SCC4.
  • Identifying and tracking critical system parameters using RZ10/RZ11.

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

  • FI: Managing tolerances, posting periods (OB52), and journal entry approvals.
  • MM: Implementing release strategies, purchase order limits, and single-supplier controls.
  • SD: Monitoring credit limits, pricing adjustments, and condition records.
  • Applying audit sampling methods for process validation.

Integrated Laboratory and Reporting

  • Conducting a comprehensive review of roles and authorizations for critical users.
  • Tracing transactions (purchase/sale) to gather audit evidence using SM20/SCU3.
  • Recording findings with supporting screenshots and data exports.
  • Compiling working papers and ensuring full traceability.

Conclusion and Remediation Planning

  • Developing an internal control checklist specific to R/3.
  • Prioritizing audit findings and formulating actionable recommendations.

Course Deliverables

  • A checklist containing over 20 controls for FI/MM/SD.
  • A concise guide to key transactions: SM19/SM20, SUIM, SCU3, and STAD/ST03N.

Requirements

  • A foundational understanding of basic auditing principles
  • Practical experience with SAP systems
  • Familiarity with compliance standards and control frameworks

Target Audience

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

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