Test Plan and Results

Company/Business Unit Na
PROCESS FILE #
PROCESS Order To Cash
SUB PROCESS Refusals / Returns
PREPARED BY
DATE
LOCATION

Control Number OTB C4.1b

Control Name Review of blocked Returns or Refusals sales orders

Control Description Blocked returns or refusals sales orders are reviewed independently before they are released in SAP. Discrepancies are investigated and resolved.

Control Type Prevent

Automation Level Manual

Frequency of the control Event driven

Control Assertions Completeness, Existence, Occurrence

1. Obtain a list of returns or refusals sales orders which have been automatically blocked and released during the selected period.
2. Select a sample from this population. This should only include requests above a pre-defined threshold, which is set and documented locally (automatically configured in SAP
3. Thresholds should be set adequately to ensure a coverage of at least 80% and aggregate value under threshold does not exceed local audit materiality (monthly basis).
3. For the samples selected, confirm:
Test Plan
a. The quantity and value agrees to the supporting documents; and
b. The returns or refusals sales orders have the correct business authorisation prior to release.

Note: The review in aggregate of returns or refusals sales orders which are below threshold and therefore processed without being blocked are out of the scope of this control.

1. Evidence of review
Supporting Evidence Example: Signed copy, Ticked check-list
Requirements 2. Evidence of supporting documentation for each returns or refusals sales order released
Example: Invoice/Billing document/Returns or refusals document with appropriate business authorisation

Population [Detail of population sample will be selected from. (E.g. Report Name/Tcode and relevant parameters)]

Completeness & Accuracy [Details of how management have confirmed the population used is complete & accurate]

Notes:
a) The review of blocked returns or refusals sales orders is covered under control OTB C4.1b.
b) The review in aggregate of returns or refusals sales orders which were below the threshold and therefore processed without being blocked is covered under control OTB C4.1c.
c) Thresholds should be set adequately to ensure a coverage of at least 80% and aggregate value under threshold does not exceed local audit materiality (monthly basis). Please refer FCA Training Deck, th
d) Any split in accountability between unit and hub to be checked in self-assessment prior to the commencement of testing

Agreed Exceptions:
1) any exceptions observed during audit
olved.

ally (automatically configured in SAP).

audit materiality (monthly basis).

d are out of the scope of this control.

TB C4.1c.
). Please refer FCA Training Deck, that includes the GCAD threshold guidance