AUDITORS SAP ACCOUNT PROCEDURE

(Updated on 10/3/21)

General Principles

1. Accounting & Finance Auditors:

a. Auditors should get SAP access with individual user (license), one for each company.
b. Auditors should not get access to SAP by using any other ordinary business or other type
SAP user.
c. License for auditor SAP account will be created based on company's CFO request and
Corporate Chief Accounting Officer (CAO) pre-affirmation.
d. The Auditor SAP account should be a "Generic User" type. See instructions in Appendix B -
Generic User Creation.
2. Internal Auditors:
a. Internal Auditors should get SAP access with individual user (license).
b. License for the auditor SAP account will be created based on Netafim Corporate Internal
Auditor request and pre-affirmation.
c. The Auditor SAP account can be a "Generic User", or User-named type (See instructions in
Appendix B - Generic User Creation).

SAP Auditor Generic Account details

3. SAP User account will be created per the following conditions:
a. User ID: AUDITOR_XX (XX is the country SAP code i.e. AUDITOR_IL for auditor account for
Netafim Israel).
b. User Group: AUDITORS.
c. First Name: Country name (i.e., ISRAEL)
d. Last Name: Auditor
SAP Internal Auditor Account details
4. SAP User account will be created per the following conditions:
a. If as a "generic user" – see above instructions.
b. If as a User-named - base on HR system (ordinary-user creating process) details or directly
in SAP system by BASIS team .
SAP Auditor Account (any type) Authorizations
5. SAP Authorization roles for auditors (any kind) can be only N_AUDITORS_TAX_DISPLAY
together with company's specific role (N_E_AUDITORS_TAX_DISP_xxxx), or global access
role (N_E_AUDITORS_TAX_DISP_GLOBAL).

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6. The role is based on SAP standard role (SAP_AUDITOR_TAX_FI_A) – see appendix A - and
includes only display activity limited to the specific company code information.
7. Any change in the auditors' role will be done only by Netafim IT SAP authorization
administrator and subjected to Corporate CAO's pre-affirmation.
SAP Auditor Account Validity
8. Accounting Auditor SAP user account and role will remain un valid and will get validity only
for auditing purpose based on the following conditions:
a. For Mid-year/quarterly review – up to 2 weeks.
b. For annual audit – Up to 2 months.
c. Any periodical extensions for the above limits or any other audit purpose – per a special
approval from Corporate CAO.
d. Validation of a SAP auditor account and role will be done based on a Company's CFO
request (NetIT 'ticket' LINK ) , according to the above periodical limits.
9. Internal Auditor SAP user account and role will be valid periodically for auditing purpose
based on the following conditions:
a. The request for SAP permission access and period will be submitted by Corporate Internal
Auditor ( NETIT SAP Permissions 'ticket' LINK )

Rina Greenberg Irit Mimran

On behalf of Internal Auditor
Iris Ron
Chief Accounting Officer

Appendix A – role N_AUDITORS_TAX_DISPLAY

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Code Transaction Text
CA03 Display Routing
CKM3 Material Price Analysis
CKM3N Material Price Analysis
CL30N Find Objects in Classes
CO03 Display Production Order
CO14 Display confirmation of prod. order
COOIS Production Order Information System
COR3 Display Process Order
CS03 Display Material BOM
CXN5 Assign Company Codes/Business Areas
F.01 ABAP Report: Financial Statements
FAGLB03 Display Balances
FAGLL03 G/L Account Line Items (New)
FAGL_ACTIVATION Activation of New G/L Accounting
FB03 Display Document
FB03L Document Display : G/L View
FB04 Document Changes
FBL1N Vendor Line Items
FBL3N G/L Account Line Items
FBL5N Customer Line Items
FBN1 Accounting Document Number Ranges
FD03 Display Customer (Accounting)
FD04 Customer Changes (Accounting)
FD10N Customer Balance Display
FK03 Display Vendor (Accounting)
FK04 Vendor Changes (Accounting)
FK10N Vendor Balance Display
FS00 G/L acct master record maintenance
FS03 Display Master Record
FS04 G/L Account Changes (Centrally)
FS10N Balance Display
FSE3 Display Financial Statement Version
FTXP Maintain Tax Code
KE5Z Profit Center: Actual Line Items
KOB1 Orders: Actual Line Items
KOC4 Cost Analysis
KP27 Display Plan Data for Activity Types
KSB1 Cost Centers: Actual Line Items
KSB5 Controlling Documents: Actual
MB03 Display Material Document
MB51 Material Doc. List
MB52 List of Warehouse Stocks on Hand
MB59 Material Doc. List
MB5B Stocks for Posting Date
MB5L List of Stock Values: Balances
MB5W List of Stock Values

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Code Transaction Text
ME23N Display Purchase Order
ME2N Purchase Orders by PO Number
ME33 Display Outline Agreement
ME33K Display Contract
ME33L Display Scheduling Agreement
ME3J Outline Agreements per Project
ME3K Outl. Agreements by Acct. Assignment
ME3L Outline Agreements per Vendor
ME3M Outline Agreements by Material
ME3N Outline Agreements by Agreement No.
ME53N Display Purchase Requisition
ME5A Purchase Requisitions: List Display
ME5J Purchase Requisitions for Project
ME5K Requisitions by Account Assignment
ME80FN General Analyses (F)
MI22 Display Phys. Inv. Docs. f. Material
MI23 Disp. Phys. Inv. Data for Material
MI24 Physical Inventory List
MIGO Goods Movement
MIR4 Call MIRO - Change Status
MIR5 Display List of Invoice Documents
MKVZ List of Vendors: Purchasing
MM03 Display Material &
OB13 C FI Maintain Table T004
OB41 Maintain Accounting Keys
OB58 C FI Maintain Table T011/T011T
OBA7 C FI maintain table T003
OBY6 C FI Maintain Table T001
OY01 Customize: set up countries
RSSCD100_PFCG Change Documents for Role Admin.
RSSCD100_PFCG_USER For Role Assignment
RSUSR200 List of Users per Login Date
SCC4 Client Administration
SM30_V_FAGL_T881 Callup of SM30 for View V_FAGL_T881
SM30_V_FAGL_T882G Callup of SM30 for View V_FAGL_T882G
SM30_V_T001A Callup of SM30 for View V_T001A
SM34_VC_FAGLLDGRPMAP Call SM34 for View
VC_FAGL_LDGRPMAP
SUIM User Information System
S_AC0_52000498 Actual/Actual Comparison for Year
S_AC0_52000501 Totals and Balances
S_AC0_52000502 Audit
S_AL0_96000488 Sales Document
S_AL0_96000489 Delivery
S_AL0_96000490 Billing Document
S_AL0_96000492 Material Document
S_AL0_96000496 Logistics Invoice Verification

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Code Transaction Text
S_AL0_96000497 Accounting Document
S_ALR_87009787 Actual/Actual Comparison for Year
S_ALR_87009825 Document Journal
S_ALR_87009866 G/L Account List
S_ALR_87012083 List of Vendor Open Items
S_ALR_87012089 Display Changes to Vendors
S_ALR_87012093 Vendor Business
S_ALR_87012103 List of Vendor Line Items
S_ALR_87012173 List of Customer Open Items
S_ALR_87012186 Customer Sales
S_ALR_87012197 List of Customer Line Items
S_ALR_87012282 General Ledger Line Items
S_ALR_87012292 Display of Changed Documents
S_ALR_87012365 Tax Information (Country)
S_ALR_87100974 Comparison
S_ALR_87100985 Balance Sheet and P&L (ABAP)
S_ALR_87100987 Account Balances to be Compared
S_ALR_87100988 Structured Account Balances
S_ALR_87100989 Audit
S_ALR_87100990 Comparison
S_ALR_87100991 Chart of Accounts
S_ALR_87100998 Audit
S_ALR_87101001 Line Item Journal (Batch)
S_ALR_87101002 Compact Document Journal (Batch)
S_ALR_87101008 List (Batch)
S_ALR_87101061 Account List
S_ALR_87101062 Account List for Company Code
S_ALR_87101063 Account Detail Information
S_ALR_87101066 List (Batch)
S_ALR_87101067 Audit
S_ALR_87101077 Domestic
S_ALR_87101078 International
S_ALR_87101079 Affiliated Companies
S_ALR_87101080 Domestic
S_ALR_87101081 International
S_ALR_87101082 Domestic
S_ALR_87101083 International
S_ALR_87101118 Account List
S_ALR_87101119 Account List for Company Code
S_ALR_87101120 Account Detail Information
S_ALR_87101123 Audit
S_ALR_87101124 Audit
S_ALR_87101137 Local Currency, Domestic
S_ALR_87101138 Foreign Account Balances
S_ALR_87101139 Affiliated Companies
S_ALR_87101140 Domestic One-Time Accounts
S_ALR_87101141 Foreign One-Time Accounts

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Code Transaction Text
S_ALR_87101142 Balances > n, Domestic
S_ALR_87101143 Balances > n, Foreign
S_ALR_87101168 Totals and Balances
S_BCE_68001393 Users by address data
S_BCE_68001394 Users According to Complex Criteria
S_BCE_68001395 Users According to Complex Criteria
S_BCE_68001396 Users According to Complex Criteria
S_BCE_68001397 Users According to Complex Criteria
S_BCE_68001398 Users According to Complex Criteria
S_BCE_68001399 Users According to Complex Criteria
S_BCE_68001400 Users According to Complex Criteria
S_BCE_68001401 Critical Combinations of Auth.
S_BCE_68001402 With Unsuccessful Logons
S_BCE_68001403 With Critical Authorizations
S_BCE_68001404 Profiles by Contained Profiles
S_BCE_68001405 Profiles by Authorization Name
S_BCE_68001406 Profiles by Values
S_BCE_68001407 Profiles by Changes
S_BCE_68001408 Profiles by Roles
S_BCE_68001409 Profiles According to Complex Crit.
S_BCE_68001410 Auth. Objects According to Complex
S_BCE_68001411 Auth. Objects According to Complex
S_BCE_68001412 Auth. Objects According to Complex
S_BCE_68001413 Auth. Objects According to Complex
S_BCE_68001414 Auth. According to Complex Criteria
S_BCE_68001415 Authorizations by Values
S_BCE_68001416 Authorizations by Changes
S_BCE_68001417 Auth. According to Complex Criteria
S_BCE_68001418 Roles by Role Name
S_BCE_68001419 Roles by User Assignment
S_BCE_68001420 Roles by Transaction Assignment
S_BCE_68001421 Roles by Profile Assignment
S_BCE_68001422 Roles by Authorization Object
S_BCE_68001423 Roles by Authorization Values
S_BCE_68001424 Roles by Change Data
S_BCE_68001425 Roles by Complex Criteria
S_BCE_68001426 Transactions for User
S_BCE_68001427 Transactions for User
S_BCE_68001428 Transactions for User
S_BCE_68001429 Transactions for User
S_BCE_68001430 Compare Users
S_BCE_68001431 Compare Profiles
S_BCE_68001432 Compare Authorizations
S_BCE_68001439 For user
S_BCE_68001440 For profiles
S_BCE_68001441 For authorizations
S_BCE_68001767 By Profile Name or Text

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Code Transaction Text
S_BCE_68001777 Compare Roles
S_BCE_68002030 Where-Used List for Authorization
S_BCE_68002041 Executable for Role
S_BCE_68002111 Users with Critical Authorizations
S_BIE_59000197 Report cross-system information
S_BIE_59000198 Report cross-system information
S_BIE_59000199 Report cross-system information
S_BIE_59000249 Roles By MiniApp
S_P6B_12000182 Comparison
S_P7D_67000041 Audit
S_P7D_67000042 G/L Account List
S_P7D_67000043 Account Master
S_P7D_67000046 Audit Information System (AIS)
S_P7D_67000047 Audit Information System (AIS)
S_P7D_67000048 Audit Information System (AIS)
S_P9C_18000152 Audit
S_P9C_18000153 Audit
VA03 Display Sales Order
VF03 Display Billing Document
VL03N Display Outbound Delivery
WVM7 Assignment of PO Data to Vendor
XD03 Display Customer (Centrally)
XD04 Customer Changes (Centrally)
XK03 Display vendor (centrally)
XK04 Vendor Changes (Centrally)

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Appendix B - Generic User Creation

1. SAP Generic user account application should be submitted & approved by the local IT
manager.
2. The IT manager need to raise the request and to provide all the information to Corporate IT.
3. The Generic account request is available in NetIT portal:
https://netafim.service-
now.com/netit?id=category_items&sys_id=0726255fdbd2cb00ea26fb971d9619a2

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