Auditing SAP S/4HANA

Inhaltsverzeichnis

... Preface ... 17

... Why This Book Is Important ... 17

... The Structure of This Book ... 20

... How to Use This Book ... 21

... Disclaimer ... 25

... International Issues ... 26

... Acknowledgments ... 27

... Parting Note to the Readers of This Book ... 28

1 ... Introduction for Auditors ... 29

1.1 ... How SAP S/4HANA Differs from Other ERP Systems ... 30

1.2 ... Terminology ... 35

1.3 ... Planning the Audit and System Assessment ... 42

1.4 ... Recent Updates to SAP Control-Related Functionality ... 46

1.5 ... Major Differences Between SAP S/4HANA and SAP ERP ... 48

1.6 ... Collecting and Documenting Evidence for Audit Workpapers ... 52

1.7 ... Useful Resources ... 55

1.8 ... Summary ... 56

2 ... Understanding Audits as a Non-Auditor ... 57

2.1 ... Audit Overview ... 58

2.2 ... Types of Auditors ... 60

2.3 ... Categories of Audit Objectives ... 65

2.4 ... Auditing Principles and Considerations ... 67

2.5 ... Understanding the Audit ... 72

2.6 ... Audit Reporting ... 83

2.7 ... Rules of Engagement ... 86

2.8 ... Common Problems and Solutions ... 88

2.9 ... Emerging Audit Technologies ... 95

2.10 ... Summary ... 98

3 ... The Typical SAP Audit ... 99

3.1 ... Timing for the Audit ... 99

3.2 ... The Building Blocks of an SAP S/4HANA Audit ... 102

3.3 ... SAP S/4HANA Internal Control Maturity Model ... 117

3.4 ... The Start of the Audit ... 120

3.5 ... Summary ... 126

4 ... SAP S/4HANA Implementations and Upgrades ... 127

4.1 ... What Is a Control-Conscious Implementation? ... 127

4.2 ... Reasons for Designing Internal Controls During an Implementation ... 131

4.3 ... Creating a Control-Conscious Integrated Implementation Team ... 139

4.4 ... Designing Effective Controls ... 150

4.5 ... Common SAP S/4HANA Audit-Related Implementation Issues ... 158

4.6 ... Control Considerations by Implementation Phase ... 162

4.7 ... Auditing the SAP S/4HANA Implementation or Upgrade ... 171

4.8 ... Summary ... 173

5 ... IT General Controls, Basis Settings, and Security ... 175

5.1 ... IT General Controls ... 175

5.2 ... Basis Settings and Transport Considerations ... 186

5.3 ... SAP User Security ... 208

5.4 ... SAP Fiori Security ... 220

5.5 ... SAP HANA Database and Platform Security ... 225

5.6 ... Special Considerations for SAP S/4HANA Cloud ... 229

5.7 ... Cybersecurity ... 242

5.8 ... Summary ... 243

6 ... Record-to-Report Cycle ... 245

6.1 ... Record-to-Report Cycle in SAP S/4HANA ... 246

6.2 ... Risks ... 248

6.3 ... Understanding the Enterprise Structure ... 250

6.4 ... Key Concepts ... 253

6.5 ... Master Data ... 255

6.6 ... Security Considerations ... 258

6.7 ... Understanding and Testing Common Controls ... 263

6.8 ... Additional Procedures and Considerations ... 291

6.9 ... Useful Audit-Relevant Report Highlights ... 292

6.10 ... Summary ... 296

7 ... Order-to-Cash Cycle ... 299

7.1 ... Order-to-Cash Cycle in SAP S/4HANA ... 300

7.2 ... Risks ... 302

7.3 ... Understanding the Enterprise Structure ... 304

7.4 ... Key Concepts ... 307

7.5 ... Master Data ... 307

7.6 ... Security Considerations ... 316

7.7 ... Understanding and Testing Common Controls ... 322

7.8 ... Additional Procedures and Considerations ... 344

7.9 ... Useful Audit-Relevant Report Highlights ... 348

7.10 ... Summary ... 353

8 ... Purchase-to-Pay Cycle ... 355

8.1 ... Purchase-to-Pay Cycle in SAP S/4HANA ... 356

8.2 ... Risks ... 357

8.3 ... Understanding the Enterprise Structure ... 360

8.4 ... Key Concepts ... 362

8.5 ... Master Data ... 363

8.6 ... Security Considerations ... 374

8.7 ... Understanding and Testing Common Controls ... 380

8.8 ... Additional Procedures and Considerations ... 401

8.9 ... Useful Audit-Relevant Report Highlights ... 404

8.10 ... Summary ... 409

9 ... Forecast-to-Stock Cycle ... 411

9.1 ... Forecast-to-Stock Cycle in SAP S/4HANA ... 412

9.2 ... Risks ... 413

9.3 ... Understanding the Enterprise Structure ... 416

9.4 ... Key Concepts ... 417

9.5 ... Master Data ... 421

9.6 ... Security Considerations ... 425

9.7 ... Understanding and Testing Common Controls ... 427

9.8 ... Useful Audit-Relevant Report Highlights ... 433

9.9 ... Summary ... 441

10 ... Audit Tips, Tricks, and Tools ... 443

10.1 ... The Audit Information System ... 443

10.2 ... Data Analysis Techniques for Uncovering Audit and Compliance Issues ... 448

10.3 ... SAP Governance, Risk, and Compliance Solutions ... 459

10.4 ... Continuous Auditing, Monitoring, and Risk Assessment ... 460

10.5 ... Robotic Process Automation ... 461

10.6 ... Summary ... 466

11 ... Final Audit Preparations ... 467

11.1 ... Overview ... 468

11.2 ... Pre-Planning ... 469

11.3 ... Documentation: Preparing an Audit Information Repository ... 471

11.4 ... Systems: Preparing for the Auditor ... 487

11.5 ... Employees: Preparing Your Team ... 490

11.6 ... Summary ... 492

... The Author ... 493

... Index ... 495

Auditing SAP S/4HANA

Buch (Gebundene Ausgabe, Englisch)

127,99 €

inkl. gesetzl. MwSt.

Beschreibung

Details

Einband

Gebundene Ausgabe

Erscheinungsdatum

05.05.2023

Verlag

Rheinwerk Publishing

Seitenzahl

509

Maße (L/B/H)

26,2/18,3/3,6 cm

Beschreibung

Details

Einband

Gebundene Ausgabe

Erscheinungsdatum

05.05.2023

Verlag

Rheinwerk Publishing

Seitenzahl

509

Maße (L/B/H)

26,2/18,3/3,6 cm

Gewicht

1208 g

Auflage

1

Sprache

Englisch

ISBN

978-1-4932-2264-3

Weitere Bände von SAP PRESS Englisch

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  • Auditing SAP S/4HANA
  • ... Preface ... 17

    ... Why This Book Is Important ... 17

    ... The Structure of This Book ... 20

    ... How to Use This Book ... 21

    ... Disclaimer ... 25

    ... International Issues ... 26

    ... Acknowledgments ... 27

    ... Parting Note to the Readers of This Book ... 28

    1 ... Introduction for Auditors ... 29

    1.1 ... How SAP S/4HANA Differs from Other ERP Systems ... 30

    1.2 ... Terminology ... 35

    1.3 ... Planning the Audit and System Assessment ... 42

    1.4 ... Recent Updates to SAP Control-Related Functionality ... 46

    1.5 ... Major Differences Between SAP S/4HANA and SAP ERP ... 48

    1.6 ... Collecting and Documenting Evidence for Audit Workpapers ... 52

    1.7 ... Useful Resources ... 55

    1.8 ... Summary ... 56

    2 ... Understanding Audits as a Non-Auditor ... 57

    2.1 ... Audit Overview ... 58

    2.2 ... Types of Auditors ... 60

    2.3 ... Categories of Audit Objectives ... 65

    2.4 ... Auditing Principles and Considerations ... 67

    2.5 ... Understanding the Audit ... 72

    2.6 ... Audit Reporting ... 83

    2.7 ... Rules of Engagement ... 86

    2.8 ... Common Problems and Solutions ... 88

    2.9 ... Emerging Audit Technologies ... 95

    2.10 ... Summary ... 98

    3 ... The Typical SAP Audit ... 99

    3.1 ... Timing for the Audit ... 99

    3.2 ... The Building Blocks of an SAP S/4HANA Audit ... 102

    3.3 ... SAP S/4HANA Internal Control Maturity Model ... 117

    3.4 ... The Start of the Audit ... 120

    3.5 ... Summary ... 126

    4 ... SAP S/4HANA Implementations and Upgrades ... 127

    4.1 ... What Is a Control-Conscious Implementation? ... 127

    4.2 ... Reasons for Designing Internal Controls During an Implementation ... 131

    4.3 ... Creating a Control-Conscious Integrated Implementation Team ... 139

    4.4 ... Designing Effective Controls ... 150

    4.5 ... Common SAP S/4HANA Audit-Related Implementation Issues ... 158

    4.6 ... Control Considerations by Implementation Phase ... 162

    4.7 ... Auditing the SAP S/4HANA Implementation or Upgrade ... 171

    4.8 ... Summary ... 173

    5 ... IT General Controls, Basis Settings, and Security ... 175

    5.1 ... IT General Controls ... 175

    5.2 ... Basis Settings and Transport Considerations ... 186

    5.3 ... SAP User Security ... 208

    5.4 ... SAP Fiori Security ... 220

    5.5 ... SAP HANA Database and Platform Security ... 225

    5.6 ... Special Considerations for SAP S/4HANA Cloud ... 229

    5.7 ... Cybersecurity ... 242

    5.8 ... Summary ... 243

    6 ... Record-to-Report Cycle ... 245

    6.1 ... Record-to-Report Cycle in SAP S/4HANA ... 246

    6.2 ... Risks ... 248

    6.3 ... Understanding the Enterprise Structure ... 250

    6.4 ... Key Concepts ... 253

    6.5 ... Master Data ... 255

    6.6 ... Security Considerations ... 258

    6.7 ... Understanding and Testing Common Controls ... 263

    6.8 ... Additional Procedures and Considerations ... 291

    6.9 ... Useful Audit-Relevant Report Highlights ... 292

    6.10 ... Summary ... 296

    7 ... Order-to-Cash Cycle ... 299

    7.1 ... Order-to-Cash Cycle in SAP S/4HANA ... 300

    7.2 ... Risks ... 302

    7.3 ... Understanding the Enterprise Structure ... 304

    7.4 ... Key Concepts ... 307

    7.5 ... Master Data ... 307

    7.6 ... Security Considerations ... 316

    7.7 ... Understanding and Testing Common Controls ... 322

    7.8 ... Additional Procedures and Considerations ... 344

    7.9 ... Useful Audit-Relevant Report Highlights ... 348

    7.10 ... Summary ... 353

    8 ... Purchase-to-Pay Cycle ... 355

    8.1 ... Purchase-to-Pay Cycle in SAP S/4HANA ... 356

    8.2 ... Risks ... 357

    8.3 ... Understanding the Enterprise Structure ... 360

    8.4 ... Key Concepts ... 362

    8.5 ... Master Data ... 363

    8.6 ... Security Considerations ... 374

    8.7 ... Understanding and Testing Common Controls ... 380

    8.8 ... Additional Procedures and Considerations ... 401

    8.9 ... Useful Audit-Relevant Report Highlights ... 404

    8.10 ... Summary ... 409

    9 ... Forecast-to-Stock Cycle ... 411

    9.1 ... Forecast-to-Stock Cycle in SAP S/4HANA ... 412

    9.2 ... Risks ... 413

    9.3 ... Understanding the Enterprise Structure ... 416

    9.4 ... Key Concepts ... 417

    9.5 ... Master Data ... 421

    9.6 ... Security Considerations ... 425

    9.7 ... Understanding and Testing Common Controls ... 427

    9.8 ... Useful Audit-Relevant Report Highlights ... 433

    9.9 ... Summary ... 441

    10 ... Audit Tips, Tricks, and Tools ... 443

    10.1 ... The Audit Information System ... 443

    10.2 ... Data Analysis Techniques for Uncovering Audit and Compliance Issues ... 448

    10.3 ... SAP Governance, Risk, and Compliance Solutions ... 459

    10.4 ... Continuous Auditing, Monitoring, and Risk Assessment ... 460

    10.5 ... Robotic Process Automation ... 461

    10.6 ... Summary ... 466

    11 ... Final Audit Preparations ... 467

    11.1 ... Overview ... 468

    11.2 ... Pre-Planning ... 469

    11.3 ... Documentation: Preparing an Audit Information Repository ... 471

    11.4 ... Systems: Preparing for the Auditor ... 487

    11.5 ... Employees: Preparing Your Team ... 490

    11.6 ... Summary ... 492

    ... The Author ... 493

    ... Index ... 495