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 Duration 16 hours

Course Outline

R/3 Essentials for Auditors

  • Foundational architecture, including the ABAP stack, SAP GUI, and the client concept.
  • Key distinctions from legacy systems, such as modular design across FI, MM, and SD.
  • Standard transactions and navigation techniques for audit purposes.

Access Management, Roles, and Core SoD

  • User administration and authorization management using PFCG, SU01, SUIM, SU53, and SU24.
  • Role design principles and common audit-critical functions.
  • Basic SoD matrices and typical audit findings, such as consolidated invoice creation and approval roles.

Security Logging and Tracing

  • Security Audit Log (SM19/SM20): configuration, filtering, and reporting capabilities.
  • STAD and ST03N: analyzing usage statistics, session data, and workload patterns.
  • Best practices for retaining and exporting audit evidence.

Configuration Management and Sensitive Data

  • Utilizing SCU3 for change documents and SCC4 for client-specific settings.
  • Identifying and monitoring critical system parameters via RZ10/RZ11.

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

  • 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.
  • Techniques for audit sampling in process testing.

Practical Laboratory Session and Reporting

  • Assessing roles and authorizations for high-risk users.
  • Tracing operations (purchase/sale) and gathering audit evidence via SM20/SCU3.
  • Documenting findings using screenshots and data exports.
  • Preparing working papers and ensuring traceability.

Conclusion and Action Planning

  • Internal control checklist specific to R/3.
  • Prioritizing findings and formulating recommendations.

Course Deliverables

  • A checklist containing 20+ controls for FI/MM/SD.
  • A quick reference guide for SM19/SM20, SUIM, SCU3, and STAD/ST03N.

Requirements

  • Knowledge of fundamental auditing principles.
  • Practical experience with SAP systems.
  • Acknowledgment of compliance standards and control frameworks.

Target Audience

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

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