Benchmarking Strategy for SAP 1355
Ramonb5 last edited by
For SOx a benchmarking strategy for testing automated application controls can be used and presents an area of potential audit efficiency for those companies that have made investments in effective Information Technology (‘IT’) general controls.
If general controls over program changes, access to programs, and computer operations are effective and continue to be tested, and if the auditor verifies that the automated application control has not changed since the auditor last tested the application control, the auditor may conclude that the automated application control continues to be effective without repeating the prior year’s specific tests of the operation of the automated application control.
My question is how in SAP the required conditions can be realized to use a benchmarking strategy. These are:
- the application control can be matched to a defined program within an application (e.g. #-way match is part of Materails Management module)?
- whether a report of the compilation dates of all programs placed in production is available and is reliable. (e.g. logging from SAP transport mechanism that is used as evidence that controls within the program have not changed.)
Any feedback or experience on this is welcome. :roll:
milan last edited by
You might find some related information at: wink.com/asug
One of the SAP User Groups might have posted a similar question for feedback.