P2P-03 Audit SAP AP

Audit your SAP Accounts Payable for red flags — invoices without POs, mismatched or duplicate payments, flip-flop bank accounts, and manual overrides that expose your business to overpayment and fraud.

Multiple courses · Self-paced · Certificate of completion

€570,00 / 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.

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

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 AP data.

You’ll learn to spot:

On invoices:

Mismatches — invoices without POs, invoices exceeding POs, invoices with PO but no goods receipt, unmatched invoices and debit notes
Process bypasses — invoices posted whilst blocked, high volume of cancellations, gaps in invoice numbering, invoices for obsolete POs
Suspicious patterns — flagged keywords, shortened payment terms, unusual or missing cost centers, unexpected delivery costs, sequential invoices
Date and data errors — document dates 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, accounts shared by multiple suppliers, suppliers paid in cash
Mismatches — payments exceeding invoices, unmatched payments, payments for already-cancelled invoices, duplicate payments
Suspicious patterns — flagged keywords, high-value payments to one-time vendors, high-value payments for exports or government bodies, high-ratio down payments
Process bypasses — payments made whilst blocked, manual payments, changes to payment proposals, retroactive and early payments, payment cancellations

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

READY WHEN YOU ARE