Risk Overview Procurement and Accounts Payable

Risk Overview Procurement and Accounts Payable - Man ual...

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Unformatted text preview: Man ual con des trol ript ion Man ua Num l cont rol ber Rec idu al r isk IT c ont rols de srip tion ber IT c ont rols Nu m con trol s y le vel Ent it Fin anc ial S Ass tate erti me on nt rati ng Ris k Ris k d esc ript i Ris k no. on Risk overview Procurement and Accounts Payable Procurement and Accounts Payable 15 Unauthorised or invalid purchase recorded L E/O Corporate Monthly management Report PU02 Vendor master second approver L PU04 Vendor master data entry Restricted access and segregation of duties 1 Approval of purchase orders in SAP MM 2 Approval of purchase orders checking (incl. freetext order) PU06 Write access (Purchase and P/A) restricted to authorised personelle only PU43 Invoice approval functionality PU55 Approval of invoices without PO 16 Not all purchase are recorded H COM Corporate Monthly management Report PU05 One time vendor blocking PU17 Purchase orders sequentially numbered PU51 Validation of vendor invoice L content SA28 Posting period control PU32 Goods receipts validiation PU37 Goods receipts for P.O.s are processed via GR­IR account mechanism PU39 Automatic blocking for payment re. quantity and­or price PU40 Automatic blocking for payment when GR is missing 59 Trade payables are incomplete L COM Corporate Monthly management Report PU73 Reconcilation account required for L subledger account master PU75 Subledger account number not allowed when using general ledger posting keys Note 1: Residual Risk is deemed insignificant ­> no manuel controls needed 3 Review of GR/IR and parked invoices 4 Building costcenter control ...
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