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 Duration 16 hours

Course Outline

R/3 Fundamentals for Auditors

  • Core architecture, including the ABAP stack, SAP GUI, and the client concept.
  • Key distinctions from legacy systems, focusing on modular design: FI, MM, and SD.
  • Standard transactions and navigation techniques for audit purposes.

Access, Roles, and Core SoD

  • User management and authorizations using PFCG, SU01, SUIM, SU53, and SU24.
  • Role design principles and common audit-relevant functions.
  • Basic SoD matrix analysis and typical findings, such as combining invoice creation and approval in a single role.

Security Logs and Traces

  • Security Audit Log (SM19/SM20): covering activation, filtering, and reporting.
  • STAD and ST03N: analyzing usage statistics, sessions, and workload.
  • Best practices for evidence retention and data export.

Configuration Changes and Sensitive Data

  • SCU3 (change documents) and SCC4 (client settings).
  • Identifying and monitoring 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 modifications, and condition monitoring.
  • Audit sampling techniques for effective process testing.

Comprehensive Laboratory + Reporting

  • Reviewing roles and authorizations for critical users.
  • Tracing operations (purchase/sale) and collecting audit evidence via SM20/SCU3.
  • Documenting findings with screenshots and data exports.
  • Preparing working papers and ensuring traceability.

Conclusion and Action Plan

  • Internal control checklists specifically for R/3.
  • Prioritizing findings and formulating recommendations.

Deliverables

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

Requirements

  • A solid foundation in basic auditing principles
  • Prior experience working with SAP systems
  • Familiarity with compliance and control frameworks

Target Audience

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

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