Implementation and Process Auditing in SAP

Training Introduction:

SAP implementations and process changes involve significant investment, transformation, and risk. Organizations depend on these projects to enhance operations—but without proper oversight, they can lead to cost overruns, control failures, or business disruption.

Internal audit plays a vital role in evaluating SAP implementation governance, verifying that business processes are appropriately configured, and ensuring control requirements are met before and after go-live. This course equips auditors with a structured approach to audit SAP projects, core processes, and controls through the lens of both project risk and ongoing operational integrity.

 

Learning Objectives:

By the end of this training, participants will be able to:

• Understand SAP implementation methodologies and their associated risks
• Evaluate project governance, controls design, and testing strategies
• Audit key business processes embedded in SAP (e.g., P2P, O2C, R2R)
• Identify configuration, integration, and master data risks
• Provide assurance and advisory input across implementation and operational phases

 

Target Audience:

• Internal Auditors
• IT Auditors and SAP Risk Professionals
• Project Assurance Consultants
• Finance/IT Compliance Teams
• Process Owners involved in SAP projects

 

Format & Duration:

• 4 focused modules (1–2 day workshop or virtual delivery)
• Includes tools, checklists, and real-world case studies

 

Course Modules Overview

Module 1: SAP Implementation and Governance Risks

Objective: Understand SAP implementation phases and project-related risks auditors should monitor.

Topics:

• Overview of SAP implementation approaches (ASAP, Activate, Agile/Hybrid)
• Project phases: Prepare → Explore → Realize → Deploy → Run
• Common risks: timeline slippage, scope creep, weak governance, poor testing
• Audit roles during SAP projects (pre-implementation, in-flight, post-go-live)
• Key governance components: steering committees, PMO, change control boards
• Exercise: Identify high-risk areas in a mock SAP implementation scenario

Module 2: Process Auditing within SAP – Key Business Cycles

Objective: Evaluate the configuration, design, and control effectiveness of core SAP business processes.

Topics:

• SAP process audit framework: risk, control, configuration, and data
• Focus processes:
• Procure-to-Pay (P2P)
• Order-to-Cash (O2C)
• Record-to-Report (R2R)
• Common SAP transaction codes and tables for process validation
• Embedded controls in SAP: 3-way match, tolerances, workflow approvals
• Risks from process customization and integration
• Exercise: Perform a walk-through of the P2P process using audit checklists

Module 3: Auditing SAP Configuration, Security, and Data Integrity

Objective: Understand how to assess technical elements that support reliable process execution.

Topics:

• Key configuration risks: missing control points, incorrect logic, overrides
• Change management in SAP (transport controls, audit trails, testing)
• Master data governance and risks (vendor, customer, GL accounts)
• Access control and segregation of duties (SoD) during and post-implementation
• Interface and data migration risk assessment
• Exercise: Analyze a configuration or SoD issue from a real case study

Module 4: Post-Implementation Review and Continuous Assurance

Objective: Provide assurance after go-live and embed controls for ongoing risk monitoring.

Topics:

• Post-implementation audits: timing, objectives, scope
• Validating system outputs, reconciliations, and reporting accuracy
• User training, support models, and change stabilization
• Use of SAP GRC or other tools for continuous controls monitoring
• Reporting to senior management and audit committees
• Advisory role in future rollouts, upgrades, or SAP S/4HANA migrations
• Exercise: Draft a sample post-implementation audit report for SAP

 

Training Materials & Deliverables:

• Slide deck (PowerPoint)
• Participant workbook
• Templates and Tools:
• SAP implementation audit program
• Process audit checklists (P2P, O2C, R2R)
• Configuration review worksheet
• Post-implementation review report template
• Example audit issues and remediation plans
• Certificate of Completion

 

Certification:

Participants receive a Certificate of Completion in SAP Implementation & Process Auditing upon successful completion of all modules and exercises.

 

Optional Add-ons:

• Deep-dive module: SAP S/4HANA implementation auditing
• Tool demo: Using SAP tables, reports, and logs for process audits
• Add-on: Interface and data migration controls audit
• Industry-specific case studies (manufacturing, retail, public sector, etc.)