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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).
  • Standard transactions and navigation techniques for auditing.

Access, Roles, and Essential SoD

  • User management and authorization via PFCG, SU01, SUIM, SU53, and SU24.
  • Role design and typical audit-relevant functions.
  • Basic SoD matrix and common findings (e.g., invoice creation and approval within the same 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 evidence retention and export.

Configuration Changes and Sensitive Data

  • SCU3 (change documents) and SCC4 (client settings).
  • Identification and monitoring of critical system parameters (RZ10/RZ11).

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 changes, and conditions monitoring.
  • Audit sampling techniques for process testing.

Comprehensive Laboratory + Reporting

  • Review roles and authorizations for a critical user.
  • Trace operations (purchase/sale) and secure audit evidence (SM20/SCU3).
  • Document findings using screenshots and exports.
  • Prepare working papers and ensure traceability.

Closure and Action Plan

  • Internal control checklist for R/3.
  • Prioritization of findings and recommendations.

Deliverables

  • Checklist of over 20 controls (FI/MM/SD).
  • Quick guide to SM19/SM20, SUIM, SCU3, and STAD/ST03N.

Requirements

  • A grasp of fundamental auditing principles
  • Practical experience with SAP systems
  • Knowledge of compliance and control frameworks

Audience

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

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