Description
… 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
