EXERCISES:

1. Business Process Segregation

Upon reading the organization chart, you found out that Lukas Ibarra is designated as a
Sales Officer so he should be able to work on the documents that are related to Sales.
While for other documents such as those relating to Purchasing, he should not have
authorization to open it. Test the segregation of duties as defined in the Authorization
Table.
1. Log in to the account of manager to view the authorizations made for Lukas Ibarra.
Go to Administration > Choose Company > Change User > User ID: manager then
password island

2. View the authorizations of Lukas Ibarra.

a. Go to Administration > System Initialization > Authorizations > General
Authorizations
b. Choose Lukas.

3. Test the segregation of Duties by checking if the authorizations are functioning

properly.
a. Login to Lukas account
b. Open Sales Order
c. Open Purchase Order

2. Accounting Records

Identify which document in SAP Business One that can give simple audit trail. Log in to
Auditor’s account: UN: Auditor/ PW: 1234
View document trail in marketing documents
a. Open a Closed A/R Invoice
i. Go to Sales – A/R > A/R Invoice > Switch to Find Mode by pressing
Ctrl + F > Type 28 on the No. Field then press Enter
ii. On the Remarks Field, you can see the base documents related to the
A/R Invoice.
iii. Another way is to view the relationship map. Right click on any blank
part of the A/R Invoice then choose relationship map.
iv. You can double click on any document in the relationship map to view
the actual document.
b. View a list of all transactions posted in SAP Business One or generate
transaction log.
i. Open a document – A/R Invoice for example. Go to Sales > A/R >
A/R Invoice
ii. In the toolbar, click the transaction journal tool
 iii. Choose all transactions in the original journal field then set the posting
date from 01.01.13 to 12.31.13. This is to show all the transaction
journal records for the whole fiscal year 2013 that could be used for
analysis.
c. Plot SAP Business One to the Accounting Cycle (still using Auditor’s account)
3. Source Documents Controls

• View the list of a particular document to identify if there is any document missing
by double checking the numbering of source documents
• Double check if the source documents were used in sequence

a. Open SAP Business One

b. Use Auditor
c. See the list of a particular document i.e. Sales Order
i. Sales – AR – Sales Order
ii. Switch to Find Mode by pressing Ctrl F
iii. In the No. Field, enter an asterisk symbol (*) then press Enter
d. What will appear? As an auditor, what is your observation? How do you know if
there’s irregularity? If there’s, what do you called for this irregularity?

4. Data Coding Controls

View he list of Business Partners and examine if the codes used were according to the
adapted BP Codes of the Company
a. Go to business partners – business partner master data
b. Change the BP Type to Customers
c. Type an asterisk symbol (*) in the code field then press enter. The list of
business partners will appear.
d. What is the coding control for Customers BP?

5. Field Interrogation

a. Missing Data Checks. Test if marketing documents in SAP Business One has
this control. (Use Lukas user account.)
i. Open a sales order
ii. Go to Sales > AR > Sales Order
iii. Insert the following information in the sales order:
1. Customer: C1100
2. Name: Jacob Electronics
3. Item No.: D1000
4. Unit Price: Php 32,000.00
iv. Click add.
v. Cancel the sales order.
b. Numeric-alphabetic Data Checks. Test if marketing documents in SAP Business
One has this control.
i. Open a sales order
ii. Go to Sales > AR > Sales Order
iii. Insert the following information in the sales order:
1. Customer: C1100
2. Name: Jacob Electronics
3. Item No.: A1000
4. Delivery Date: Current System Date
5. Quantity: ABC
 iv. Click add.
v. Cancel the sales order.

c. Limit Checks. Test if creating a USER account in SAP Business One has this
control.
i. Log in to the account of manager
ii. Go to Administration – Setup > General > Users. Users – setup window
will appear. Make sure you are in Add mode.
iii. Insert in the User Code filed the word “Administrator”.
iv. Cancel the users – setup.

d. Validity Checks. Test if Business Partner Master Data has this control. Use
Auditor’s account.
i. Go to Business Partners > Business Partner Master Data. Make sure you
are in the Find Mode. (i.e. Ctrl F)
ii. In the BP code field, type L1000 then press enter.
iii. Cancel the business partner master data.

6. Audit Trail Controls

a. View some techniques used to preserve audit trails in SAP Business One.
Transaction Logs:
i. Open a document – A/R Invoice for example. Go to Sales – A/R > A/R
Invoice
ii. In the toolbar, click the transaction Journal Tool.
iii. Choose all transactions in the Original Journal field then set the posting
date from 01.01.13 to 12.31.13.
iv. Listing of Automatic Transactions.
v. Unique Transaction Identifiers
b. View examples of unique identifies in SAP Business One.
i. View automatic journal entry created.
1. Open a closed A/R Invoice
2. Go to Sales – A/R > A/R Invoice > Switch to Find Mode by
pressing CtrlF
3. Type 28 on the No. Field then press Enter
4. Click the accounting tab then click the journal remark link arrow.
This will open up the automatic journal entry created by SAP
Business One for this transaction.
ii. Take note of the unique identifiers in the A/R Invoice Transaction.
1. Take note of the origin field. The original transaction is navigated
when the arrow is clicked. These are just some of the originating
transactions:
a. IN - AR INVOICE
b. RC - INCOMING PAYMENTS
c. PU - AP INVOICE
d. PD - GOODS RECEIPT PO
e. PS - OUTGOING PAYMENTS
2. IF the entry is entered manually, origin is JE