Audit all 300

Data verification
Check data coherence and look for Separation Of Duties Issues. Do a stand-back risk analysis of all your business processes.

Treasury
Check your bank-out transactions for suspicious activity. Ensure Treasury is optimized.

Financial reporting
Identify manual journal entries that are used to distort financial reporting or hide unauthorized transactions.

Purchase to pay
Look for fictitious suppliers or transactions. See gaps in Internal Control rules. Get indicators of misappropriation or corruption.

Order to cash
Be aware of Revenue Leakage. Look for missed billing opportunities and customers and products generating negative margins.

Inventory
See if vendors are over-delivering, to push-up invoicing. Look for disappearing items. Identify non-compliance in supply chain.

Human resources
Check for ghost employees/ over-earners and abuse of Travel & Expense. Detect incorrect time-sheets and non-compliance with local labour laws.

Fixed assets
Check indicators of fixed assets that may have been misappropriated or used for parallel businesses.

User access
Get alerted of SOD issues and transactions entered by sensitive users. Identify non-compliance with IT policies.

Multiple courses · Self-paced · Certificate of completion

€890,00 / year

Annual subscription

WHAT YOU'LL LEARN

By the end of this course, you'll be able to:

Read SAP purchase orders

Identify key audit checkpoints: PO date discrepancies, supplier matches, approval workflows, three-way match exceptions.

Spot data quality issues

Find duplicate suppliers, missing tax IDs, inconsistent payment terms, and master data gaps that cause downstream audit problems.

Run your first P2P audit

Apply the methodology to live SAP data. Generate an audit workpaper that finds at least 3 control gaps in your first run.

WHAT'S included

Inside this learning path.

O03_10: Incorrect Credit Notes

IT03_02: Transactions Entered By Users That Are Away

IT03_01: Transactions Entered By Users That Have Left The Company

IT02_30: Price Change And Document Entry

IT02_29: Users Enter Own Transactions

IT02_28: Same Users Changing IBANs And Making Payments

IT02_27: Same Users Update Personnel And Run The Payroll

IT02_26: Same Users Entering Payments And Manage Treasury

IT02_25: Same Users Entering Fixed Assets And Transactions For These Assets

IT02_24: Same Users Entering Articles And Transactions

IT02_23: Same User Enters Purchase Orders And Sales Orders

IT02_22: Same Users Entering Invoices And Payments

IT02_21: Same Creators And Approvers Of Invoices

IT02_20: Same Creators And Approvers Of Sales Orders

IT02_19: Same Creators Of Customers And Payments

IT02_18: Same Creators Of Customers, Sales Orders, Invoices And Payments

IT02_17: Same Creators Of Customers, Sales Orders, Goods Issues, Invoices And Payments

IT02_16: Same Creators Of Customers, Sales Orders, Goods Issues And Invoices

IT02_15: Same Creators Of Customers, Sales Orders And Invoices

IT02_14: Same Creators Of Customers, Sales Orders And Goods Issues

IT02_13: Same Creators Of Customers And Sales Orders

IT02_12: Same Users Entering Invoices And Payments

IT02_11: Same Creators And Approvers Of Invoices

IT02_10: Same Creators And Approvers Of Purchase Orders

IT02_09: Same Creators Of Suppliers And Payments

IT02_08: Same Creators Of Suppliers, Purchase Orders, Invoices And Payments

IT02_07: Same Creators Of Suppliers, Purchase Orders, Goods Receipts, Invoices And Payments

IT02_06: Same Creators Of Suppliers, Purchase Orders, Goods Receipts And Invoices

IT02_05: Same Creators Of Suppliers, Purchase Orders And Invoices

IT02_04: Same Creators Of Suppliers, Purchase Orders And Goods Receipts

IT02_03: Same Creators Of Suppliers And Purchase Orders

IT02_02: Same Creator General Ledger Account, Journal Entry

IT02_01: User Transactions Conflict With SOD Matrix

Identify users that enter transactions using transaction codes that are in conflict compared to the SOD matrix

IT01_04: Transactions Entered Simultaneously By Same User ID

IT01_03: External Employee Transactions

IT01_02: Fire-Fighter Transactions

IT01_01: Manual Journal Entries By Generic/ High-Profile Users

HR05_01: Temporary Employees Many Years

HR04_06: Employees > 80 Hour Weeks

HR04_05: Employees >50% Overtime

HR04_04: Projects >80 Hour Weeks

HR04_03: Employees >80 Hour Weeks

HR04_02: Employees > 40 Hours Overtime Per Week

HR04_01: Timesheets Input >30 Days Late

HR03_14: Expenses For Third-Parties

HR03_13: Misclassified Expenses

HR03_12: Expenses Entered As Purchases

HR03_11: Expenses Reimbursed Wrong Employee

HR03_10: Duplicate Expenses

HR03_09: High Value Expenses

HR03_08: Expenses Without Descriptions

HR03_07: Expenses Left The Company

HR03_06: Expenses For Employees Not In Personnel

HR03_05: Expenses No Holidays

HR03_04: Expenses No Social Insurance

HR03_03: Expenses No Building Access

HR03_02: Expenses No Active Directory

HR03_01: Expenses No Payroll

HR02_09: Multiple Loans

HR02_08: Unpaid Loans

HR02_07: Loans Just Before Leaving

HR02_06: Loans But Not In Personnel

HR02_05: Loans But No Holidays

HR02_04: Loans But No Social Insurance

HR02_03: Loans But Not In Building Access Logs

HR02_02: Loans But Not In Active Directory

HR02_01: Loans But Not On Payroll

HR01_13: Same Bank Account Different Employee

HR01_12: Unmatched Payments

HR01_11: Debtor Employees

HR01_10: High-Value Commissions

HR01_09: High Bonus

HR01_08: High Pay Rise

HR01_07: Unusual Pay Rate Per Grade

HR01_06: On Payroll Left The Company

HR01_05: On Payroll Not Personnel

HR01_04: On Payroll Never Holidays

HR01_03: On Payroll No Social Insurance

HR01_02: On Payroll But Not In Building Access Logs

HR01_01: On Payroll Not Active

T02_02: House Banks Not In The Chart Of Accounts

T02_01: Seldom Used House Banks

T01_04: House Banks Not In The Bank Statement

T01_03: Bank Out To Different Bank Account

T01_02: Bank Out To Different Supplier

T01_01: Unrecorded Bank Out

FA03_01: Missing Assets

FA02_02: Assets Written Down At A Loss

FA02_01: Incorrect NBV

FA01_04: Short Life-Time

FA01_03: Incorrect Asset Class

FA01_02: High Acquisition Value

FA01_01: Unnecessary Fixed Assets

I07_03: New Articles

I07_02: Generic Articles

I07_01: Duplicate Articles

I06_03: Inventory As Fixed Assets

I06_02: Unusual Transactions To-From Consignment

I06_01: Stock Not On Consignment

I05_02: Stock Rupture

I05_01: Negative Stock Balance

I04_02: Stock Adjustments

I04_01: Scrapped And Reordered

I03_02: GIT For A Long Time

I03_01: GIT Never Arrived

I02_05: Supplier Returns Without Debit Note

I02_04: GIs No SO Or Invoice

I02_03: GI Exceeding SO

I02_02: GIs With Cancelled SO

I02_01: GIs With Outdated SOs

I01_06: Duplicate Receptions

I01_05: GRs No PO Or Invoice

I01_04: GR Exceeding PO

I01_03: GRs With Cancelled PO

I01_02: GRs With Outdated PO

I01_01: GR No GI

O04_11: Low Performance DSO

O04_10: Late Payments

O04_09: Duplicate Payments

O04_08: Unmatched Payments

O04_07: Clients That Pay Large Sums In Cash/ Cheque

O04_06: Payments For Credit Notes/ Rebates Whilst Blocked

O04_05: Payments For Credit Notes/ Rebates To Generic Customers

O04_04: Payments For Credit Notes/ Rebates With A Key Word

O04_03: Refunds/ Rebates To Multiple Bank Accounts

O04_02: Flip-Flop Bank Accounts

O04_01: Receivables Amount Less Than Invoice Amount

O03_19: High Discounts/ Promotions

O03_18: Incorrect Tax Percentage

O03_17: Incorrect Tax Codes

O03_16: Incorrect Exchange Rates

O03_15: Invoices For Obsolete SOs

O03_14: Invoices Assigned To Unusual Profit Center/ No Profit Center

O03_13: Invoice Posting Date Different Period To Document Date

O03_12: Invoice Document Date Long After Input Date

O03_11: Gaps In Internal Invoice Numbers

O03_09: Unmatched Credit Notes

O03_08: Unmatched Invoices

O03_07: Invoices With Lengthened Payment Terms

O03_06: Invoices Whilst Blocked

O03_05: High-Volume Cancellations

O03_04: Invoices With Key Words

O03_03: Invoices Without SOs

O03_02: Invoices Below SO Value

O03_01: Invoices Without Descriptions

O02_18: SO Value Lower Than PO Value

O02_17: Mega Sales/ Money Laundering

O02_16: No Price Increase

O02_15: Deflated Prices For Preferred Customers

O02_14: Single Customer Items With Price Decrease

O02_13: SOs Price Lower Than The Price Conditions

O02_12: SOs Incorrect Tax Percentage

O02_11: SOs Incorrect Tax Codes

O02_10: SOs Incorrect Exchange Rates

O02_09: Gaps In SO Numbering

O02_08: SOs Modified Following Approbation

O02_07: SOs No Approbation

O02_06: Open SOs

O02_05: Low-Value SOs For Generic Items

O02_04: SOs With Extended Payment Terms

O02_03: SOs For Customers Whilst Blocked

O02_02: Negative/ Zero / Low Value SOs

O02_01: Retroactive SOs

O01_20: Customers Over Credit Limits

O01_19: Customers That Are Creditors

O01_18: Customers With Ageing Balance

O01_17: Customers From Black – Listed Countries

O01_16: Customers Friends With Employees

O01_15: Customers Only One Internal Contact

O01_14: Suspicious Customers

O01_13: Customers That Are Users

O01_12: Different Customers With The Same Bank Account

O01_11: Customers That Are People

O01_10: Customers In OFAC List

O01_09: Duplicate Customers

O01_08: Flip-Flop Customer Iban

O01_07: Changes To Customer Iban

O01_06: Customers With PO Box Address

O01_05: Customers With Wrong Tax Number

O01_04: Customers Without A Post Code

O01_03: Customers Without An Address

O01_02: Customers Without A Name

O01_01: Customers Without A Tax Number

P04_17: Retroactive Payments

P04_16: Changes To Payment Proposals

P04_15: Manual Payments

P04_14: High-Ratio Down Payments

P04_13: High-Value Payments For Exports/ Government Administration

P04_12: Payments For Invoices That Have Been Cancelled

P04_11: Payment Cancellations

P04_10: Early Payments

P04_09: Duplicate Invoices – with Payment

P04_08: Unmatched Payments

P04_07: Suppliers Paid In Cash

P04_06: Payments Whilst Blocked

P04_05: High-Value Payments To One Time Vendors

P04_04: Payments With Key Word

Supplier payments In the S4 system, it may be quicker to obtain data from the Universal Journal (ACDOCA), rather than from the sub-ledgers, which now exist as compatibility views. We…

P04_03: Bank Accounts Used By Multiple Third-Parties

P04_02: Flip-Flop Bank Accounts

P04_01: Payments Exceeding Invoices

P03_21: Invoices With PO But No GR

P03_20: High Value Of Unexpected Delivery Costs

P03_19: Sequential Invoices

P03_18: Incorrect Tax Percentage

P03_17: Incorrect Tax Codes

P03_16: Incorrect Exchange Rates

P03_15: Invoices For Obsolete POs

P03_14: Invoices Assigned To Unusual Cost Center/ No Cost Center

P03_13: Posting Date Different Period To Document Date

P03_12: Invoice Document Date On Or After Input Date

P03_11: Gaps In Internal Invoice Numbers

P03_10: Incorrect Debit Notes

P03_09: Unmatched Debit Notes

P03_08: Unmatched Invoices

P03_07: Invoices With Shortened Payment Terms

P03_06: Invoices Whilst Blocked

P03_05: High Volume Of Invoice Cancellations

P03_04: Invoices With Key Words

P03_03: Invoices Without POs

P03_02: Invoices Exceeding POs

P03_01: Invoices Without Descriptions

P02_19: Split POs

P02_18: POs For Items That Are On Slow – Rotation

P02_17: High-Value PO, No Call For Tender

P02_16: No Price Decrease

P02_15: Inflated Prices For Preferred Suppliers

P02_14: Single Source Items With Price Increase

P02_13: PO Price Higher Than Price Conditions

P02_12: POs Incorrect Tax Percentage

P02_11: POs Incorrect Tax Codes

P02_10: POs Incorrect Exchange Rates

P02_09: Gaps In PO Numbering

P02_08: POs Modified Following Approbation

P02_07: High-Value PO, No Approbation

P02_06: Open POs

P02_05: High-Value POs For Generic Items

P02_04: POs With Shortened Payment Terms

P02_03: POs For Blocked Suppliers

P02_02: POs With Key Words

P02_01: Retroactive POs

P01_19: Suppliers That Are Debtors

P01_18: Suppliers Open Items

P01_17: Suppliers in Tax Havens

P01_16: Suppliers Friends With Employees

P01_15: Suppliers One User

P01_14: Suppliers Web-site Not Found

P01_13: Suppliers That Are Users

P01_12: Different Suppliers With The Same Bank Account

P01_11: Suppliers That Are People

P01_10: Suppliers In PEP/OFAC List

P01_09: Duplicate Suppliers

P01_08: Flip-flop IBAN

P01_07: Changes In Supplier IBAN

P01_06: Suppliers With Post Office Box Address

P01_05: Suppliers With Wrong Tax Number

P01_04: Suppliers Without A Post Code

P01_03: Suppliers Without An Address

P01_02: Suppliers Without A Name

P01_01: Suppliers Without A Tax Number

FR10_02: Duplicate Journal Entry Numbers

FR10_01: Gaps In Journal Entry Numbers

FR09_04: Manual Journal Entries Entered By Unusual Users

FR09_03: Journal Entries Entered By Users That Have Left The Company

FR09_02: Journal Entries Entered By Top Management/ Generic Users/ IT Users/ System Users

FR09_01: Users Entering Journal Entries Out Of Hours

FR08_02: Manual Journal Entries With No Description

FR08_01: Manual Journal Entries With Key Word Code/ User Name

FR07_01: Manual Journal Entries To Obsolete General Ledger Accounts

FR06_03: Manual Journal Entries With Long Delay To Entry

FR06_02: Posting Date And Document Date In Different Periods

FR06_01: Document Date After Input Date/ Posting Date

FR05_04: Unusual High Value Transactions

FR05_03: Duplicate Manual Journal Entries

FR05_02: Post-closing Clean-up

FR05_01: High Value/ Volume Pre-Closing

FR04_09: Unusual Accounting Schemes

FR04_08: Unusual Customer Transactions

FR04_07: Unusual Supplier Transactions

FR04_06: Credit Customer, Debit P&L

FR04_05: Debit P&L, Credit Bank

FR04_04: Credit-debit Refresh

FR04_03: Debit-Credit Refresh

FR04_02: Credit-Debit Customers

FR04_01: Debit-Credit Suppliers

FR03_02: Provisions For Slow Rotation Not Posted

FR03_01: Provisions For Bad Debt Not Posted

FR02_04: Transactions To Fictitious Intercompany Accounts

FR02_03: Other Suspense Account Analysis

FR02_02: Growing Invoices To Be Issued Balance

FR02_01: Growing Invoices To Be Received Balance

FR01_01: Unusual Bank Reconciliation Adjustments

D09: Accounts Receivable Ledger vs Sales

D08: Accounts Payable Ledger vs Supply Chain

D07: Payroll vs General Ledger

D06: Fixed Assets Ledger vs General Ledger

D05: Stock ledger vs General Ledger

D04: Accounts Receivable Ledger vs General Ledger

D03: Accounts Payable Ledger vs General Ledger

D02: Debit = Credit

D01: General ledger – trial balance reconciliation

"Financial statement fraud is the least frequent and the most costly." The Association of Certified Fraud Examiners Financial statement fraud leaves a footprint in the general ledger. However, given the…

MEET YOUR INSTRUCTOR

25 years inside SAP audit rooms.

Claire Worledge

Founder, 300Framework · Former Big 4 SAP audit lead

For 25 years I sat on the audit side of SAP — chasing exceptions, untangling P2P breakdowns, explaining to finance teams why their controls weren't catching what they thought.

The 300Framework distills what actually works: the questions that surface real risk, the SAP queries that pull the right data, the workflows that turn findings into fixes. It's the playbook I wish I'd had on day one.

SAP Certified · Big 4 alumna · 189 courses authored · Based in Lisbon

ABOUT THIS learning path

What you're getting into.