E1 AIS in General

A udit I nformation S ystem
In General
Peter Schiwek
Solution Management Financials, SAP AG
Evolution of Modern Auditing
Rating Basel II IAS
Sarbanes Oxley Act

Every individual sees their environment from their own personal point of view. The auditors duty is to make an objective judgment.
US-GAAP
GoB GoBS GDPdU
Continuous Audit
SAP AG 2004-02-27, Audit Information System, Rel. 4.6C / 4.70, Peter Schiwek 2
Corporate Governance
Rating Basel II IAS
Sarbanes Oxley Act
Software Certificate
Parallel Valuation
SEM
Risk Mgmt, Consolidation, Bal. Scorecard, Man.Cockpit
US-GAAP
AS / DRB GoB GoBS GDPdU Continuous Audit
/ DART
Audit Information System Archive Information System
MIC
Management of Internal Controls
Digital Audit
A result-oriented audit view is - in an environment of mass transactions only possible with computer-supported audit or control procedures
Au d i t I nformation S ystem
Audit - Information - System

Collection, structure, presetting of standard SAP Reporting Improvement of the audit process and of audit quality Individual selection and preparation of data Data export -document data -account balances -financial statement data Reconciled with: - ACL - IDEA - AuditAgent ...
SAP DB
Audit Environment External audit Prfungsumgebung Externes Audit

Own Software (auditing approach)
Audit planning Work program
- System Audit - Business Audit
SAP environment
BKPF BSEG(..A)
Online controls
on the SAP database
GSEG SKA1/SKAT SKB1 SKC1A KNA1 KNB1 KNC1 ... ... ...
Export interface
Analysis software ( ACL / IDEA / )
-System information -Reconciliation -Balance sheet/P+L -Balances -Accounts -Documents
Line items
Reporting software
Balances
Work Paper Report
Data export
-Line items -Account balances
Audit Environment Internal audit Prfungsumgebung Internes Audit

SAP environment Audit Management
BKPF
Planning Auditing Reporting Export interface Online controls

on the SAP database
-System information -Reconciliation -Balance sheet/P+L -Balances -Accounts -Documents
BSEG(..A) GSEG SKA1/SKAT SKB1 SKC1A KNA1 KNB1 KNC1 ... ... ...
Corrective Action
Documentation Analysis
Line items
Data export
-Line items -Account balances
Analysis software ( ACL / IDEA / )
Audit Environment
Audit Documentation / Maintenance Step n Step 2 Step 1 Step 3 Enterprise Process Risk Assessment Audit Measure Step 4 Step 5 Step 6
...
...
Audit Result
...
...
SAP standard roles

G/L accnts Customers Vendors Financial Instruments Data export Inventory
Individual auditor menu

Vendors Receivables
Revenue Data export
Receivables
Cash Personal expense
Payables
Inventory Customers
Revenue
...
Authors
Bansbach Schbel Brsztl & Partner

Deloitte & Touche
Ernst & Young Deutsche Allgemeine Treuhand AG

KPMG Deutsche Treuhand-Gesellschaft Price Waterhouse Coopers SAP User Groups Internal auditors from various companies
The Audit Information System
The Audit Information System facilitates smoother and better quality audits. It consists of a number of single roles and is a - Collection, - Structure, and - Default setup of SAP standard programs The AIS is the Toolbox of the auditor in SAP-Environment.
Structure and Operation
For a specified organization, the auditor receives a selection of evaluation programs with preset control data for each audit area to be checked.
Structure and Use
Control data which occurs in multiple variants is defined as a variable - TableTVARVc - Arg. AUDI* This data is updated at the beginning of an audit with the function "Customizing AIS". This ensures proper control for all evaluations run during the course of the audit process.
Documentation in the Reporting Tree
AIS Documentation
Information on audit steps
SAP Library
Selected chapters
IMG Documentation
selected table areas
Internet Links
selected WEB Addresses
AIS, Views / Target Groups
System Audit
Business Audit
Tax Audit
Internal Auditors External Auditors Data Security Officers
Tax Auditors
Audit-specific documentation + training

System Audit
System Audit
AuditIS Development-IS Benutzer-IS
Information retrieval using existing programs sorted by component Users and Authorizations
Security guide ----------SAP
ADM950 ADM960 CA940
Repository / Tables
System Audit
Business Audit
Business Audit
AuditIS G/L IS Customer IS Vendor IS Assets IS
The closing operation view for a single company is possible Top Down View: Balance sheet / P&L Accounts Vouchers Procedures
AC900/ FIN900
Audit guideline ---------User group
Internationally deployable
SD MM PP QA PM HR
FI CO AM PS WF IS
SAP R/3
Business Audit
Tax Audit
Tax Audit
Data file provided Direct / indirect data access
Tax-Role Direct (Z1) and indirect (Z2) access to tax-relevant data. Data file analysis (Z3)
WDE680
DART (Data Retention Tool) Extraction and storage of tax-relevant data.
Tax Audit
Tools Used for Online and Batch Controls
ABAP
Query
Drilldown Reporting Information Systems
DART
Online-Controls: Special Queries for AIS

Document analysis
Documents in general A/P A/R G/L line items flexible selection for the data retrieval flexible analysis of the data deemed critical using ALV functions
Dubious Documents
Document Journal (with holiday calendar) Posted on Sunday or holidays? Posted at unusual times? ...
Account Analysis
A/R A/P G/L accounts
Offsetting account analysis

Even distribution of postings? (in Days/Months/Year) Unusual document origin? (manual, SD, MM, HR, ...) Posted in timely manner? (BUDAT CPUDAT) Documents with the greatest volume (+/-)
Online-Controls: Special Queries for AIS

Comparison of Terms
A/R A/P Terms and conditions, base date, days 1, %, days 2, %, net Values in document - Values in master data =Variance (shows manual changes)
Variance Analysis
A/R (Payments received) A/P (Payments sent) Payments out of the norm - Standard condition per master data (days / %) - Condition taken as found in document - Variance (shows payment tendency)
Critical Clearing Processes

A/R Clearing of a non-payment-related transaction ? Clearing via reversal ?
The Development History of AIS

Until SAP Release 4.6C, AIS was realized using a menu technique (transaction SECR). As of SAP Release 4.6, AIS is part of the SAP Standard System
As of SAP Release 4.6C (Support Package SAPKH46C27), the technical implementation of AIS in the program has been changed to a role-based maintenance environment (transaction PFCG). Additional development of AIS will only be carried out in this new environment.
Vision:
Primary data
SAP R/3
Audit Framework
Audit Warehouse
(SAP BW) Defined structures in a standard audit format
Requests Offers Conditions CO docs - View G/L accts ...
Auditing
Local Audit Collaborative Audit Auditor-Workplace
- Extractors -
Material docs ...
FI docs Doc history Cust. Asset accts
Vendors
CRM / SRM / ...

- Extractors -
MM accts Acct. history Table 000 Table BSL
Third-party software
- Extractors -
Table 001 ...
Table 005 Table history
Long term archive Auditable

SAP Notes
SAP Release:
0077503
0100609 0182699 0197137 0162971 0133914 0190767 0202497 0376779 0496534 0202504 0328019 0451960 0544650 0662882 0751970 0754273
4.5
X
X X X X X
4.6A
X
4.6B
X
4.6C
X
4.70
X
5.00
X
Audit Information System (AIS)

Audit Information System (AIS) - installation Download of Query data (user exit) Query Download from EBCDIC server AIS version history 3.x 4.0 4.5 Conversion of drill-down Collect note Collect note RSQUEU01: Missing FM "F4IF_INT_TABLE_..." Query export of large data Collect note AIS Structure AUDIT_ALL does not exist AIS Role Concept Collect note Behavior of system variants for AIS Collect note Availability of Systemaudit
X X
X X
X X X X X X X X X X X X X X X X X X X X
Quick Links
http://service.sap.com/ais http://service.sap.com/dart http://service.sap.com/gdpdu http://service.sap.com/qm Audit Information System Data Retention Tool Tax Reduction Law Audit Management
AIS in SAP Demo System IDES R/3

A I S has been set up in the SAP I D E S Demo System. Log on with user AUDITOR_FIN (Rel. 4.70).
welcom e
AIS in SAP Demo System IDES R/3
AUDITOR_FIN welcome
Please note: In the IDES System, the authorizations for user AUDITOR_FIN are assigned via the IDES profile R3_BASIC. The AIS authorization roles are not considered.
Contacts Development
Project Management AIS Business AUDIT Tax-Audit Peter Schiwek, SAP AG FAX: +49 6227 78-16378 E-Mail: peter.schiwek@sap.com
System AUDIT Product Management SAP Security E-Mail: security@sap.com
International Training (AC900) / Consulting Fadi Naoum, SAP Phone: +49-170-8555448 E-Mail: fadi.naoum@sap.com
Contacts Rollout
Region BeNeLux Max Lamberts, SAP NEDERLAND FAX: +31 73/645 7 698 E-Mail: max.lamberts@sap.com Region Brazil Sueli Nascimento, SAP BRASIL FAX: +55 11550523072554 E-Mail: sueli.nascimento@sap.com Region Deutschland Lars Gartenschlger, SAP DEUTSCHLAND FAX: +49 6227 78-33090 E-Mail: lars.gartenschlaeger@sap.com Region Finland Matti Halonen, SAP FINLAND FAX: +358 9/2536-4444 E-Mail: matti.halonen@sap.com Region France Andre Streissel, SAP FRANCE FAX: +49-6227-7-53848 E-Mail: andre.streissel@sap.com
Region Japan Takashi Yamada, SAP JAPAN (Head) FAX: +81-3-3273-5697 E-Mail: takashi.yamada@sap.com Region sterreich Jrg Hippa, SAP sterreich FAX: +43 1/28822-333 E-Mail: joerg.hippa@sap.com Region Schweiz Thomas Pfeifer, SAP SCHWEIZ FAX: E-Mail: thomas.pfeifer@sap.com Region UK Martin Wilson, SAP UK FAX: +44 20-89176465 E-Mail: martin.wilson@sap.com Region USA, Canada, South America David E. Nelson, SAP America FAX: +00-1-404 943-2950 E-Mail: david.e.nelson@sap.com

E1 AIS in General

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E1 AIS in General

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A udit I nformation S ystem

Evolution of Modern Auditing

Rating Basel II IAS

Sarbanes Oxley Act

Rating Basel II IAS

Sarbanes Oxley Act

Risk Mgmt, Consolidation, Bal. Scorecard, Man.Cockpit

Audit - Information - System

Audit Environment External audit Prfungsumgebung Externes Audit

Analysis software ( ACL / IDEA / )

-System information -Reconciliation -Balance sheet/P+L -Balances -Accounts -Documents

Work Paper Report

Audit Environment Internal audit Prfungsumgebung Internes Audit

Planning Auditing Reporting Export interface Online controls

Analysis software ( ACL / IDEA / )

SAP standard roles

Individual auditor menu

Cash Personal expense

Bansbach Schbel Brsztl & Partner

Ernst & Young Deutsche Allgemeine Treuhand AG

The Audit Information System

Structure and Operation

Structure and Use

Documentation in the Reporting Tree

AIS, Views / Target Groups

Internal Auditors External Auditors Data Security Officers

Audit-specific documentation + training

Security guide ----------SAP

ADM950 ADM960 CA940

Audit guideline ---------User group

DART (Data Retention Tool) Extraction and storage of tax-relevant data.

Tools Used for Online and Batch Controls

Online-Controls: Special Queries for AIS

Offsetting account analysis

Online-Controls: Special Queries for AIS

Critical Clearing Processes

The Development History of AIS

Material docs ...

FI docs Doc history Cust. Asset accts

CRM / SRM / ...

MM accts Acct. history Table 000 Table BSL

Table 001 ...

Table 005 Table history

Long term archive Auditable

Audit Information System (AIS)

AIS in SAP Demo System IDES R/3

AIS in SAP Demo System IDES R/3

System AUDIT Product Management SAP Security E-Mail: security@sap.com

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