SAP Runs SAP Audit Management

8/16/2019 SAP Runs SAP Audit Management

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Gerhard Hafner, SAP

SAP-Forum für Finanzmanagement und GRC, 13. – 14. April 2015

SAP runs SAP Audit ManagementEinsatz der Audit Management Software bei SAP – Herausforderungen und


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© 2015 SAP SE or an SAP affiliate company. All rights reserved.

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besondere, indirekte Schäden sowie Begleit- und Folgeschäden.


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Ein Lösungsportfolio für den CFO: SAP Finance and Sec

Collaborative

Invoice to Pay

Travel Management

Receivables

Management

C

I

Accounting

Entity Close

Corporate Close

Develop and

Translate Strategy

Planning, Budgeting

and Forecasting

Profitability and

Cost Management

Payments and Bank

Communications

Cash and Liquidity

Management

Debt and Investment

Management

Monitoring and

Reporting

Reporting and

Disclosure

Financial Close

Governance

Commodity Risk

Management

Financial Shared

Services

Financial Risk

Management

I

Real Estate

Management

Financial

Planning and

Analysis

Accounting and

Financial Close

Treasury and

Financial Risk

Management

Collaborative

Finance

Operations


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Agenda

Transformation des Corporate Audit bei SAP

SAP Audit Management

Manage

Plan

Perform

Communicate

Monitor

SAP Fraud Management

Zusammenfassung


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Transformation des Corpo

Audit bei SAP


6/43© 2015 SAP SE or an SAP affiliate company. All rights reserved.

SAP Corporate Audit Vision:

Corporate Audit makes:

relevant contributions to SAP’s success

as a trusted advisor and

as a source of talent for the entire organization

Vision



The Changing Mandate of Internal AuditStrategic Advisor

The pace of technological change is increasing

Stakeholders are demanding greater visibility intoeverything on organization does

Corporate Audit (Internal Audit) is expected to move

beyond the compliance activities, provide strategic

advice and business insight:

– Provide early warnings for potential risks

– Transformational

– Organizational – Business process/model-

– Product and technology

– Financials

Mandate

Non-

Negotiable

Compliance

Business

Insight

Strategic

Advisor



Organizational structure

Chief Audit Executive (CAE)

Overall Responsibility for SAP´s Internal Audit Function

Compliance &

Forensic Audit

• Prevention

Audits

• Detection Audits

• Investigations• IP Audits

Financial &

Operational

Audit

• F&A

• Financial

Reporting

• HR• Workforce

• Safeguarding

Assets

Strategy, Sales

& Services Audit

• Strategy Audits

• Transaction

Services

• Competitive

Environment

• Software &

Services

• Partner &

Ecosystem

• Service &

Support Delivery

Information

Systems Audit

& Advisory

• Information

Technology

• Security

• Development

Audit

Operations

• System

Landscape

• Executive

Reporting• Communication

& Information

Platform

• Central Report

Review

• Templates

• SOX Processes

• Quality

Assurance



Audit process

DEMAND

MANAGEMENTDELIVERY REPORTING FOLLOW-UP

Audit Planning System

Audit Request

Follow-Up

Activity on

Milestone Level

Follow-U

Audit

as requi

Quality Review

Draft Report

Auditee Fedback

Final Report

Audit

File

Audit Announcement

Work Program

Fieldwork

Working PapersEscalation on demand

To achieve uniform audits, Corporate Audit developed the audit road map, which serv

as the model for the audit process for all standard audit topics.

Each phase is divided into subphases, which must be executed in a specific sequenc

ensure that security and quality requirements are met.



SAP required a “state of the art” Audit System

State of the art User Interface based

on Fiori

Mobile enabled

Embedded Reporting

Role based authorization and approvals

Highly integrated into Risk Management,

Fraud Management and SAP ERP

Search in unstructured data

Leveraging technology: HANA

Fast implementation through streamlined

configuration templates


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SAP Audit Management Manage

Plan

Perform

Communicate

Monitor


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SAP solutions: Why SAP Audit Management?

Simplify Gain Insight Collaboration

Automate

Integrate

Unify

Visualize

Analyze

Monitor

Process Excellence

Workflows

Audit Team


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SAP Audit ManagementTransform audit. Move beyond assurance

Establish a risk baprioritize audit act

align with the need

enterprise

Develop and docum

plan for each enga

Identify, analyze and document

relevant information

Communicate the

engagements objectives,

scope, conclusions,findings and

recommendations

Monitor the disposition ofresults reported to

management

Manage

Communicate

Perform

Plan

Monitor


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Key Benefit

SAP Audit Management: The UsersTransform audit. Move beyond assurance

Simple, intuit

all users

One UI for al

tablet, smart

Role based aembedded

Customized t

Users configure the tiles they need

for their home screen by adding or

subtracting from the time menu


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SAP Audit ManagementManage the audit activity

Establish a framework for riskassessment and prioritization

Communicate plans and resource

requirements

Deploy and appropriate

resources

Report plan performance to senior

management and the Board


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Scope Key benefits


Auditable items are created and prioritized

Audit plans are created and approved

Creates auditable items

Risk rates the auditable items

Establishes and communicates a risk

Communicate plans and resource requirements

The audit universe is defined

in risk terms


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Scope Key benefits


Staff each engagement with appropriate resources Supervisors look up and a

staff resources

Minimizes unproductive

assignments

Increases audit productivit

reduces unassigned time

Deploy appropriate resources

Audit staff and roles areidentified and documented


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Scope Key benefits


Report on completed and planned audits Audit management can tra

performance against plan

Boards and senior execut

can assess audit performa

Report plan performance to senior management and the Board

Graphical views allow

managers to plan audi

based on current plan

completion and status


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SAP Audit ManagementEngagement planning

Establish engagement objectives ascope

Plan appropriate and sufficient

resources

Develop and document engageme

work program

Assess relevant risks


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Scope Key benefits


Audit scope is defined Audit objectives and scope

determined for each

engagement

Key elements of the audit

defined

Establish engagement objectives and scope

Audit scope is assigned and

approved in the engagement

planning process


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Scope Key benefits


Relevant risks are identified

SAP Risk Management

Key elements of risk registe

copied into the planned aud

Assess relevant risks

Integration with SAP Risk

Management aligns audit

with the business


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Scope Key benefits


SAP Audit Manageme

integrated with Fraud

Management

Evaluate fraud risk

1

Excel as a tool conne

for accounting

Suspicious invoices a

And the file uploaded

Integration with SAP Fraud Man

provides the capabilities needed

assess fraud risk

2

3

1

2

3


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Scope Key benefits


Estimate engagement time and cost Estimated resource

requirements are captured

Auditors are assigned to t

engagement

Plan appropriate and sufficient resources

SAP A di M


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Scope Key benefits


Estimate engagement time and cost Auditor schedules are sho

a calendar

Scheduling conflicts and

availability is obvious at a

Plan appropriate and sufficient resources

SAP A dit M t


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Scope Key benefits


Work programs are stored in the system Auditors can select the

appropriate work program

the engagement

Work programs can be sh

and revised for future use

Develop and document engagement work program

SAP A dit M t


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SAP Audit ManagementPerform the engagement

Perform analysis and evaluatio

Document engagement inform

Supervise the engagement

Identify relevant information

SAP A dit M t


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Scope Key benefits


Identify sufficient, reliable, relevant and useful information Internal auditors can identify sufficien

and useful information to achieve the

objectives

Audit files are secure and information

from any device

Identify relevant information



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Scope Key benefits


Allow auditors to analyze documents Internal auditors have the ability to ac

information from mobile devices

Perform analysis and evaluation

Search capability unlocks information in

audit files and makes it available for

analysis and comparison



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Scope Key benefits


Document relevant information to support the conclusions Complete capability for documenting

papers

Internal auditors can drag and drop a

documentation into their work papers

Audio, video and other files can be ca

Documentation can be done using a

Working paper files are indexed for e

Document engagement information



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SAP Audit ManagementCommunicate results

Determine communication crite

Disseminate results



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Scope Key benefits


Determine communication criteria A standard template is used to ensur

criteria are established

Ensures consistency in reporting

Automates report preparation

Reduces elapsed time to report

Determine communication criteria



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Scope Key benefits


Communicate departmental results Internal auditors create their own cha

variety of topics

Ensures consistency and accuracy in

committee and executives

Reduces evaluation and monitoring e

Disseminate results



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SAP Audit ManagementMonitor progress

Establish a follow up

process

to monitor management

actionsMonitor the disposition of

consulting engagements



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Scope Key benefits


Establish a system to monitor the disposition of results Auditors create ad hoc issues in the s

Documents follow up activities

Reduces evaluation and monitoring e

Meets audit standards for follow up p

Establish a follow up process to monitor management actions



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Scope Key benefits


Monitor the disposition of engagements Audits and other engagements are tr

Completed and planned engagement

Reduces manual effort and preparati

Conforms to professional standards f

management

Monitor the disposition of engagements



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Mobile capability to instantly

capture audit evidence

Global monitoring of findings and

follow up

Intuitive and user friendly interface

Integration with SAP Fraud

Management, SAP Risk

Management and SAP Process

Control

Configurable screens and views for

better management and reporting

Flexible audit universe with resourceplanning and scheduling

SAP HANA in-memory dat

for high speed processing

search capability

SAP HANA based predicti

analytics for planning, mon

and deep analytical insight

Collaborative tools to maxcontinuous stakeholder

engagement

Elevate the impact of audit

efforts by using technology

to provide insight on keybusiness risks

Amplify the influence

value of internal aud

using next generat

analytics to provide abeyond the obviou

Streamline audits by

leveraging technology to

create, organize and shareworking papers

SAP Audit Managementpowered by SAP HANA

More information and 3 day fre

http://www.sap.com/pc/analytics/governance-risk-compliance/software/audit-management-hana/index.htmlhttp://www.sap.com/pc/analytics/governance-risk-compliance/software/audit-management-hana/index.html


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Powered by SAP HANA – high performing, configurable and scalable standard solution

SAP Fraud Managementpowered by SAP HANA

Prevent fraud bystopping fraudulent

business transactionsand process

optimization

Improve

Performance by

time calibration andsimulation on curren

and historical data

Investigate fraudulenttransactions efficiently

with alert managementcapabilities and network

analyzer tool

Detect fraud in realtime within business

processes and by massdetection by multi-rule

strategies

Link: Predefined Business Content

More info and 3 day free trial

http://help.sap.com/saphelp_fra110/helpdata/en/27/46eb53bf7ca647e10000000a4450e5/content.htm?frameset=/en/7a/52301d75f04b34adf9095233481fd1/frameset.htm&current_toc=/en/4d/f645516b8c156de10000000a445394/plain.htm&node_id=61http://www.sap.com/pc/analytics/governance-risk-compliance/software/fraud-management/index.htmlhttp://www.sap.com/pc/analytics/governance-risk-compliance/software/fraud-management/index.htmlhttp://help.sap.com/saphelp_fra110/helpdata/en/27/46eb53bf7ca647e10000000a4450e5/content.htm?frameset=/en/7a/52301d75f04b34adf9095233481fd1/frameset.htm&current_toc=/en/4d/f645516b8c156de10000000a445394/plain.htm&node_id=61


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Zusammenfassung

Management Summary


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Management Summary

SAP Audit Management supports transInternal Audit

Process Excellence of Internal Audit in

Assurance

One source of truth

Leverage latest technology including m

enablement Integration with Fraud Management, R

Process Control


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Vielen Dank!

Contact information:

Gerhard Hafner

Chief Product Owner (Fraud, Audit, Screening)

Governance Risk & Compliance

Dietmar-Hopp-Allee 16

69190 Walldorf, Germany

E-mail: [email protected]

© 2015 SAP SE oder ein SAP-Konzernunternehmen.


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