ERP Technical Audit (SAP ERP)
Training Introduction:
SAP ERP systems support critical business operations—from finance and procurement to inventory and HR. Due to their complexity and integration across departments, these systems pose unique technical and control risks.
Internal and IT auditors must understand how to evaluate the technical environment, identify security vulnerabilities, assess access rights, and verify system integrity to ensure business processes are not compromised. This course provides a structured approach to performing a technical audit of SAP ERP systems using recognized frameworks and real-world examples.
Learning Objectives:
By the end of this course, participants will be able to:
- Understand the technical architecture of SAP ERP systems
- Identify critical technical controls and audit risks in SAP environments
- Assess SAP system configuration, access controls, and change management processes
- Plan and perform an SAP technical audit aligned with IIA and ISACA standards
Target Audience:
- Internal Auditors with IT responsibilities
- IT Auditors and Cybersecurity Auditors
- Risk and Compliance Officers
- SAP Basis, Security, and GRC Professionals
- External Auditors performing system audits
Format & Duration:
- 4 core modules
- Delivery: 2 days in-person or 4 half-day virtual sessions
- Includes live demos, case studies, and audit checklists
Course Modules Overview
Module 1: Understanding the SAP ERP Technical Landscape
Objective: Familiarize auditors with SAP architecture, components, and core concepts relevant to technical auditing.
Topics:
- Overview of SAP ERP system architecture (SAP NetWeaver, ABAP, Java stack)
- Key SAP modules (FI, CO, MM, SD, HR) and their technical dependencies
- SAP client concept and system landscape (Dev, QA, Prod)
- Introduction to SAP Basis, roles, and system configuration
- Common databases and platforms used with SAP (Oracle, HANA, MS SQL)
- Where to find audit-relevant data in SAP (transaction codes, tables, logs)
- Exercise: Map a typical SAP landscape and identify key technical control points
Module 2: Access Control and User Management in SAP
Objective: Evaluate the design and operation of user access, authorizations, and segregation of duties.
Topics:
- SAP user master data and authorization concept
- Role-based access control (RBAC) and role design
- Sensitive SAP transaction codes and critical authorizations (e.g., SE38, SU01, SM37)
- Segregation of duties (SoD) conflicts and detection
- Use of SAP GRC Access Control (if applicable)
- Tools for user access review and analysis (e.g., SUIM, ST03N, GRC reports)
- Exercise: Review user access and identify SoD conflicts using sample roles
Module 3: System Configuration, Logging, and Change Management
Objective: Assess system configurations and change control processes to ensure secure and stable SAP operations.
Topics:
- Key SAP configuration risks: logging, security settings, password policies
- Audit logs and trace files: SM20 (security audit log), STAD, ST03N
- Transport management system (STMS): risks in moving changes across environments
- Change management process and audit controls (dev → test → prod)
- Critical configurations: client copy, RFC destinations, batch jobs
- Integration with other systems and interface risks
- Exercise: Analyze system parameter settings and audit trail logs
Module 4: Planning and Executing an SAP Technical Audit
Objective: Develop a structured approach to audit SAP ERP environments effectively and efficiently.
Topics:
- Scoping an SAP technical audit
- Risk assessment and prioritizing audit areas
- Mapping audit objectives to SAP system components
- Creating audit programs and testing strategies
- Reporting findings: control deficiencies, remediation tracking
- Leveraging tools like SAP GRC, SAP EarlyWatch, or third-party solutions (e.g., ACL, IDEA)
- Exercise: Draft a mini audit plan for an SAP technical controls review
Training Materials & Deliverables:
- Slide deck (PowerPoint)
- Participant workbook
- Templates and Tools:
- SAP Technical Audit Program Template
- SAP Access Review Checklist
- System Configuration Risk Matrix
- Audit Evidence Collection Guide
- Example SAP reports and transaction screenshots
- Certificate of Completion
Certification:
Participants will receive a Certificate of Completion in SAP ERP Technical Auditing upon completion of the training and hands-on exercises.
Optional Add-ons:
- Add-on module: SAP GRC Overview for Auditors
- Deep dive: HANA-specific risks and auditing techniques
- Tool walkthroughs: Using SAP transaction codes for audit testing
