O2C-03 Audit SAP AR

Audit your SAP Accounts Receivable for red flags — invoices without SOs, mismatched or duplicate payments, flip-flop bank accounts, and suspicious discounts that expose your business to revenue leakage and fraud.

Multiple courses · Self-paced · Certificate of completion

€450,00 / 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

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

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.

This learning path teaches you how to audit SAP invoices and payments to catch mismatches, process bypasses, and fraud indicators hiding in your AR data.

You’ll learn to spot:

On invoices:

Mismatches — invoices without SOs, invoices below SO value, unmatched invoices and credit notes, incorrect credit notes
Process bypasses — invoices posted whilst blocked, high volume of cancellations, gaps in invoice numbering, invoices for obsolete SOs
Suspicious patterns — flagged keywords, lengthened payment terms, unusual or missing profit centers, high discounts and promotions
Date and data errors — document dates long after input date, posting date in a different period, incorrect exchange rates, tax codes, and tax percentages

On payments:

Banking red flags — flip-flop bank accounts, refunds or rebates sent to multiple bank accounts, clients paying large sums in cash or cheque
Mismatches — payment amounts less than invoice amounts, unmatched payments, duplicate payments
Suspicious patterns — flagged keywords on credit note or rebate payments, rebates paid to generic customers, credit notes or rebates processed whilst blocked
Collections risk — late payments, high DSO (days sales outstanding)

By the end of this learning path, you’ll be able to run these checks yourself and build a repeatable process for keeping your AR data clean and audit-ready.

READY WHEN YOU ARE