Download - Auditing ERP Systems
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I have never let my schooling interfere with
my education. ……Mark Twain (1835-1910)
American writer.
EDUCATION, LEARNING AND TEACHING
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Men are born ignorant, not stupid; they
are made stupid by education.
-----Bertrand Russell (1872-1970) English
philosopher, mathematician and writer.
Learning is finding out what you already
know. Doing is demonstrating that you
know it. Teaching is reminding others
that they know just as well as you. You
are all learners, doers, teachers ... ….
Richard Bach
EDUCATION, LEARNING AND TEACHING
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AUDITING
Enterprise Resource Planning
Systems
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An Enterprise Resource Planning system is a packaged
business software system that allows a company to:
Automate and integrate the majority of its business
processes, producing efficient consistency across the
organization
Share common data and practices across the entire
enterprise, supported by one-time data entry
Produce and access information in a real-time
environment
What is an ERP
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What is an ERP ?
ERP Solutions
1. SAP
2. Oracle
3. People-soft
4. Microsoft Navision
5. BAAN / Infor
6. JDE – JD Edwards
7. SSA Global
8. Ramco Marshal
9. Tally
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Agenda
ERP & Impact on Business
ERP & Impact on Enterprise Assurance
SAP Perspective (SAP P2P Scenario)
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ERP & Impact on Business
There are essentially four questions that Goldratt asks in order to
address the question of whether you will need an ERP, and these
are:
1.What is the power of ERP. (What can it do? What benefits
can I derive from its use?)
2.What limitations does ERP diminish. (Will the motorbike get
me there safer, faster, or sooner than I really need to? Can I
afford the petrol?)
3.What rules did we obey that enabled us to function without
ERP?.(Will I need to a driver's license?)www.goldratt.com/
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ERP & Impact on Business
4. What new rules should we obey after installing ERP?. (do we
still live in information silo's - ignoring the fundamental
benefit of ERP which integration?)
The fifth question would probably be,
5. What will happen after Oracle buys PeopleSoft, and better
still if SAP buys Oracle or visa versa? MicroSAP - maybe?
maybe not. If not, why not?
www.goldratt.com/
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ERP & Impact on Business
Why ERP ?
Legacy environment
Multiple systems
Non integrated
Disperse & diversified
In-house developed
Batch Processing oriented
Closed Systems
Demand for In-house IT programming skills
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Wikipedia on Legacy environment before ERP
Implementation:
Prior to the concept of ERP, departments within an organization
would have their own computer systems. For example, the
Human Resources (HR) department, the Payroll (PR)
department, and the Finance department. The HR computer
system (Often called HRMS or HRIS) would typically contain
information on the department, reporting structure, and
personal details of employees. The PR department would
typically calculate and store paycheck information. The Finance
department would typically store financial transactions for the
organization.
ERP & Impact on Business
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Often they are duplicated
in each division
Legacy
Environment
ERP & Impact on Business
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ERP & Impact on Business
Why ERP ?
ERP environment
Few Systems
Common integrated database
Integrated Business Solutions
Standard or best practices
Vendor Developed (specialist)
Strategic & Decision Supporting (OLAP)
Open for Collaboration
Complex and requires new set of Skills
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ERP & Impact on Business
ERP environment
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ERP & Impact on Business
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ERP & Impact on Business
Business processes
Automated/ Semi Automated Processes.
Inbuilt Business Process Controls.
Defined (Configured) & subject to change management controls.
System enforced procedures.
Access to best practices.
Scalability & Flexibility to change.
Better business process controls.
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ERP & Impact on Business
Business processes
Source:
ISACA-Security, Audit and Control Features SAP® ERP: A Technical and Risk Management Reference Guide
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ERP & Impact on Business
Business processes
Work-flow enabled.
Real time transaction processing.
Better MIS for decision support.
Better exception monitoring & review
Increased working capital efficiency.
Business intelligence & OLAP.
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ERP & Impact on Business
Information Technology
Paradigm shift from other layers to Application Layer.
Relevance of Security
Access Rights Management
BCP or DRP
System Administration & Management.
New skills requirement
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Agenda
ERP & Impact on Business
ERP & Impact on Enterprise Assurance
SAP Perspective (SAP P2P Scenario)
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Significant reengineering of the audit approach
needs to be undertaken to adjust to the new ERP
environment. The enterprise’s concept of the audit
universe may need to change to audit the new
system effectively. A risk assessment should be
performed and the audit approach should be
modified accordingly.
Integrated audits covering business process and
security aspects are necessary in the ERP
environment.
Source:
ISACA-Security, Audit and Control Features SAP® ERP: A Technical and Risk Management Reference Guide
ERP & Impact on Enterprise Assurance.
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ERP & Impact on Enterprise Assurance.
Common Myths
It’s a System’s Auditor's job.
FS audit can be “Business as usual”.
ERP audits are expensive.
ERP audit is a separate domain by itself.
IT auditors should know every thing.
Auditors can not understand ERP.
ERP review is a one time exercise
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ERP & Impact on Enterprise Assurance.
Common Questions
There were systems before.......
Why ERP audit became so important, all of a sudden?
Why is IT security more important now?
Why Audit became more costly now?
Should every auditor understand ERP?
What modules & how many systems?
How many ERP’s to understand?
Can’t we ignore the system and do the audit?
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ERP & Impact on Enterprise Assurance.
More reliable.
Visibility of data
Implement governance tools (whistle blower, SEM, GRC etc)
Access to FS & Other data to Board
Future real time on line accounting & publishing
Integrated system for corporate & regulators?
Integrity and traceability of data.
Captured identity at transactional level
Corporate Governance & ERP
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ERP & Impact on Enterprise Assurance.
EDP vs ERP Audit
EDP stands for Electronic Data Processing and ERP is
Enterprise Resource Planning.
ERP is strategic in Managing the Business. EDP was just
another improved way of processing the data.
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ERP & Impact on Enterprise Assurance.
EDP vs ERP Audit
The controls tested as part of EDP audit:
Input Controls
Processing Controls
Output Controls
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ERP & Impact on Enterprise Assurance.
EDP vs ERP Audit
The controls tested in ERP environment:
Inherent Controls
Configurable Controls
Security Controls
Reporting Controls
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ERP & Impact on Enterprise Assurance.
EDP vs. ERP Audit
Does it mean the concepts learned in EDP audit
are no more valid?
Yes/No
The concepts remain valid but ERP environment
demands the knowledge of the system to leverage the
ERP functionality to bring the efficiency.
Some of the tests designed for legacy or EDP
environments are no more valid or required.
Instead some new tests need to be conducted or new
methods to be adapted.
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ERP & Impact on Enterprise Assurance.
ERP Risks
Implementation Risk
Inappropriate Configurations (Org.structure or processes
in SAP)
Under utilization
Complexity, BCP/DRP
Integrated database & event driven processing
Access Rights & SOD
Need for continuous monitoring
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ERP & Impact on Enterprise Assurance.
Redefined IS Audit Skills
Understanding of IT in general.
Understanding of Business processes.
Knowledge of systems functionality.
Generalist in technology & Specialist in product?
Knowledge of EAI (Enterprise Application Integration)
enablers/products.
Interface Technologies & Controls.
Understanding of open-source collaborations.
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ERP & Impact on Enterprise Assurance.
Industry solutions
SAP- AIS/GRC/MIC/SEM Risk Management/SEM Cockpit.
Oracle ICM
People soft ICE (Internal Controls Enforcer)
JDE
Approva
CSI Auditor
Other solutions by the third parties
ACL
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ERP & Impact on Enterprise Assurance.
Industry solutions
Characteristics of solutions:
Data extracting & Analyzing
Integrated with Mother Applications (ERP)
Document Management Software
Audit life cycle management solutions
Continuous monitoring & Audit tools
Forward Looking
Effective & Efficient but costly.
Basic framework for Control objectives & Control activities etc.
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Agenda
ERP & Impact on Business
ERP & Impact on Enterprise Assurance
SAP Perspective
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SAP perspective.
Overview
SAP
Systems,
Applications, and
Products in Data processing.
Founded in 1972
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SAP perspective.
Overview
• Is world's largest ERP software company, and the world's
third-largest independent software supplier overall
• Has 10+ million users, 80,000+ installations, 1,500 +
partners
• Revenue $8 billion – software, consulting and
maintenance roughly a third each
• Employs over 29,600 people in more than 50 countries
• Invests an average of 25% of revenue in R&D
• Achieves high customer and employee satisfaction
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SAP – Solutions
Original product was SAP R/2 on the mainframe introduced in
1974
SAP R/3 introduced for smaller platforms in October 1992
Developed using a fourth generation proprietary language
developed by SAP called ABAP/4
Major application versions:
• 2.2h
• 3.0d, 3.0e, 3.0f, 3.1g, 3.1h, 3.1i
• 4.0b
• 4.5b
• 4.6b, 4.6c
• Enterprise 4.7
• mySAP ERP 2004 (ECC 5.0)
• mySAP ERP 2005 (ECC 6.0)
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Current Solutions
mySAP Business Suite
• Set of application solutions for automating business processes
Industry Solutions
• Specific functionality tailored for industry specific business requirements
SAP xApps
• Cross-application components that span multiple solutions and business units
SAP NetWeaver
• Technical platform for SAP and other solutions that provides a flexible infrastructure and seamless integration
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mySAP Business Suite
• Formerly referred to as mySAP.com
• Set of software solutions
• mySAP Customer Relationship Management
• mySAP ERP (R/3)
• mySAP Supplier Relationship Management
• mySAP Supply Chain Management
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mySAP ERP
Formerly referred to as R/3
Set of integrated modules in four main areas:
• Financials
• Human Capital Management
• Operations
• Corporate Services
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mySAP ERP Features and Effects
Features
• Highly integrated
• Comprehensive functionality
• Complex data structures
• Availability of data
• Single point of entry
• On-line data capture and real-time update
Effects
• Requires strong application knowledge
• Causes personnel and organizational structure changes
• Causes business process changes
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SAP Modules – Functional Category
• Financials
― FI, CO, AA, PS, ECCS
• Operations
― SD, MM, PM, PP, QM, LO
• Human Capital
― PA, PD
• Corporate Services
− T&E, EHS
Financials
Operations
Human Capital
Functional Category
Corporate Services
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Financials
• General Ledger
• Accounts Receivable
• Accounts Payable
• Tax and Financial Reports
• Special Purpose Ledger
• Consolidations
FI
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Controlling
• Cost Center Accounting
• Profit Center Accounting
• Product Cost Controlling
• Profitability Analysis
• Activity Cost Management
• Internal Orders
CO
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Asset Accounting
• Depreciation
• Property Values
• Insurance Policies
• Capital Investment Grants
AA
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Project System
• Project Tracking
• Work Breakdown Structure
• Budget Management
• Cost and Revenue Planning
• Networks and Resources
PS
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Sales and Distribution
• Computer Aided Sales
• Quotations
• Sales Order Management
• Pricing
• Delivery
• Invoicing
SD
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Plant Maintenance
• Plant Maintenance
• Equipment and Technical Objects
• Preventive Maintenance
• Service Management
• Maintenance Order Management
PM
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Quality Management
• Quality Certificates
• Inspection Processing
• Planning Tools
• Quality Control
• Quality Notifications
QM
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Human Capital Management
• Personnel Administration
• Payroll, Benefits
• Time Management
• Planning and Development
• Organization Management
HR
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Corporate Services
• Travel Management
• Real Estate Management
• Environment, Health, and Safety
• Incentive and Commission Management
CS
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Comprehensive Industry Solutions
SAP Consumer Products
SAP Insurance
SAP Public Sector
SAP Telecomm.
SAP Chemicals
SAP Pharmaceuticals
SAP Retail
SAP Banking
SAP High Tech & Electronics
SAP Engineering & Constr.
SAP Oil & Gas
SAP Utilities
SAP Service Provider
SAP Health Care
SAP Automotive
SAP Media
SAP Aerospace & Defense
SAP Mill Products
R/3SAP
Financials
SAP
Human
Resources
SAP
Logistics
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SAP perspective.
Client Server Architecture
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SAP perspective.
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SAP perspective.
SAMPLE- Procurement as a Business Process
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SAP perspective.
Invoice Processing or Invoice Verification (Semi
Automated)
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SAP perspective.
Impact on IT Controls
IS operations
IS security
Database administration
Networking
Change Management
Others (single sign on, trusted systems, RFC,
Interface controls, User monitoring)
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SAP perspective
Audit & Risk management
AIS- Audit Information System
MIC- Management of Internal Controls
GRC- Governance Risk & Compliance
SEM- Strategic Enterprise Management
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Source:
ISACA-Security, Audit and Control Features SAP® ERP: A Technical and Risk Management Reference Guide
Audit Information System
The Audit Information System (AIS), transaction code SECR, is a
centrally organized location for the audit features and functions
developed in SAP ERP. It can be used in all versions since 3.0D. Not
all functions are available in each version, as functionality is based on
the release level. AIS does not provide any new SAP features, it
merely consolidates and draws upon existing SAP information
available within SAP standard transactions, tables and reports.
AIS is an auditing tool designed to:
• Improve the quality of an audit
• Rationalize the audit process
SAP perspective.
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Source:
ISACA-Security, Audit and Control Features SAP® ERP: A Technical and Risk Management Reference Guide
Audit Information System
AIS consists of an audit report tree structured around a range of
auditing functions, including:
• Auditing procedures and documentation
• Auditing evaluations
• Downloading audit data
AIS is specifically targeted toward:
• External auditing
• Internal auditing/data protection
• Controlling
• System auditing
SAP perspective.
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SAP perspective
GRC- New Approach
Definition of Governance, Risk, and Compliance
Here’s a simple way to think about GRC:
Governance manages the strategic directives a company
wants to follow.
Risk management assesses the areas of exposure and
potential impacts.
Compliance is the tactical action to mitigate risk.
SAP Snaps Up Virsa Systems to Enhance Compliance Story, AMR Research,
April 3, 2006.
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SAP perspective.
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Final Word
Leveraging the technology & solutions.
New Skills.
Proactive & forward looking solutions.
Integrated enterprise level approach for Audit.
Automated solutions, Continuous monitoring & Audits.
Changing traditional Risk Management for Business value.
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Hacking Hint !!!!