International Centre for Information Systems and Audit (iCISA) 
A-52, Sector–62, Institutional Area, Noida A-52, Sector–62,
Institutional Area, Noida

Training Programme on "SAP-ERP" (6-10 May 2013)

Date/Day

Session I

(9.00 to 10.30)

Session II

(10.45 to 12 noon)

Session III

(12.15 to 1.30 pm)

Session IV

(2.15 pm-3.30 pm)

Session V

(3.45-5.30 pm)

6/05/2013Monday

First Day Inauguration of Course at 9.45 AM

 

Followed by

Introduction to SAP

Systems in R/3

• Clients in R/3

• R/3 Technology environment

• Platforms and databases supported by R/3

• Client Server Benefit

 

SAP R/3 MODULES

• SAP Modules

• SAP R/3 Application Modules

• Module functionalities

Module FI – Financial Accounting

Module CO – Controlling

Module SD – Sales and Distribution

Module MM – Material management

Module PP – Production Planning

Module QM – Quality Management

Module PS: Project Systems

Module HR: Human Resource

SAP Navigation

SAP Navigation

SAP Navigation

7/05/2013Tuesday

BUSINESS PROCESSES IN SALES ORDER MANAGEMENT

• Organizational structures in sales and distribution

• Working with customer master data and material master data in sales

• Overview of the process chain for sales order processing

• Presales activities, order processing, procurement, delivery, billing, payment

• Introduction to pricing in sales and distribution

• Introduction to the availability check

• Sales and distribution processing with make-to-order production

• Credit memo processing and returns processing

• Introduction to sales and distribution reporting

Process of Material Management

Purchase

Requisition,

Purchase Order,

Service Entry Sheet

SAP MM Cont…

 

MIGO, MIRO, Inventory Management & Evaluation

8/05/2013Wednesday

BUSINESS PROCESSES IN FINANCE & CONTROLLING

SAP FI 

• General ledger

• Book close

• Tax

• Accounts receivable

 

BUSINESS PROCESSES IN FINANCE & CONTROLLING

• Accounts payable

• Asset Management (SAP AM)

 

• Consolidation

• Special ledgers

 

SAP CO

• Cost centres

• Profit centres

• Internal orders

 

• Activity based costing

• Product costing

 

9/05/2013Thursday

Experience sharing and presentation on SAP Audit by participants

STANDARD REPORTS ANALYSIS

Objectives of Standard Report

•Understanding the Standard Reports of SAP which helps in Audit to the organization.

•Module wise Standard Reports available in SAP

 

Z and Y Reports in SAP

Objective of Z and Y Reports

•Understanding the difference in Standard Report and Developed Reports.

•Auditors can understand the Controls which can be defined in the ABAP developed Reports and their reliability

 

STANDARD TABLES AND DATA EXTRACTION EXERCISE

Objectives are:

•Understanding the Table structure in SAP

•Understanding the Standard Table and Fields of various modules

•Extracting the Data from the Standard Reports and various standard tables

 

EXPORT AND IMPORT OF DATA

Objectives are:

•After the Extraction of the data from Standard Reports, Z & Y Reports and Table, the exercise will help the auditors to import it into

•Microsoft Excel

•Microsoft Word

•Word Pad

•HTML

•Unconverted

•Notepad etc

 

10/05/2013Friday

SAP AUDIT TRAIL

Objectives of Audit Trail

•Deductive fraud auditing –vendor fraud

•Introduction to audit trail analysis

•Role-based access control in SAP R/3

•Audit trails in SAP R/3

•Fraud detection methodology

 

DEDUCTIVE FRAUD AUDITING



Overview:
–Understanding the business or operations.
–Performing a risk analysis to identify the types of frauds that can occur.
–Deducing the symptoms that the most likely frauds would generate.
–Using computer software to search for these symptoms.
–Investigating suspect transactions.

AUDIT TRAIL ANALYSIS 

•Audit trails are daily records of significant events.
•These may be retained on-line for a period, before being archived.
•They incur significant overheads.
•Some reporting facilities may be provided.
•Audit trail analysis is ex-post analysis of user activity.

 

PURPOSES OF AUDIT TRAIL ANALYSIS:

Review of patterns of access. 
Examine history of access by individual users or groups of users, showing actions performed or attempted. Audit trails also can report which users have performed specific functions, such as changes to vendor master records or the entry of vendor invoices. Analysis of audit trails may also reveal limitations in the organization’s security model and its implementation.


–Fraud detection. 
Audit trails can be used to detect potential fraud by searching for red flags. The actions of users who are potential suspects can be reported and analyzed to facilitate investigation for actual fraud.

Audit records have these fields:
–Date
–Time
–Client.
–User-id.
–Transaction code.
–Terminal name.
–Message ID.
–Message tex

 

AIS

AUDIT INFORMATION SYSTEM

Using AIS for Business Audit

 

AIS

AUDIT INFORMATION SYSTEM

Using AIS to analyze security aspects of SAP

 

Teabreak:10.30-10.45 & 12-12.15 pm           Lunch:1.30 to 2.15 PM              Coffee break:3.30 to 3.45 PM