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Audit Applications Using SAP Queries

This resource, designed for junior-level accounting systems courses, explores the application of SAP queries to enhance financial reporting and strengthen internal controls in line with COSO standards. It outlines pedagogical strategies, educational outcomes, and provides a case demonstration that encourages collaborative learning among accounting, AIS, and MIS majors. Students will learn to create info sets, assign user groups, and utilize SAP functionality to export data for analysis, ensuring a hands-on understanding of an Enterprise Resource Planning system’s capabilities.

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Audit Applications Using SAP Queries

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  1. Audit Applications Using SAP Queries Robert G. Bromley, PhD, CPA CMU School of Accounting http://aaahq.org/infosys/pubs/C3Project.htm Special Thanks to Allen Cambridge of Accenture

  2. Audit Applications Using SAP QueriesOverview: • Purpose • Student Audience • Pedagogy Used • Leaning Objectives • Case Demo • Good References • Question & Answer

  3. Audit Applications Using SAP Queries • Purpose - to demonstrate how an Enterprise Resource Planning System facilitates: • Accurate financial reporting • Internal controls consistent with COSO’s Internal Control – Integrated Framework

  4. Audit Applications Using SAP Queries Designed for Junior Level Accounting Systems Course Prerequisite to Auditing Course Students: Accounting, AIS & MIS Majors Previous Experience with SAP

  5. Audit Applications Using SAP Queries Unique-to-Student Pedagogy: • Samples are different for each student: • Some samples will include cutoff differences. • Some differences require adjusting entries. • Stochastic results: • Number in sample • Batch control total • Educational Outcomes: • Discourages students’ shirking their responsibility for doing the case. • Promotion of higher level collaborative learning

  6. Audit Applications Using SAP Queries Learning Objectives: • Demonstrate how R/3’s data-base control system improves internal controls by • Creating InfoSets • Assigning user groups to them • Describe how an ERP system supports • Accurate financial reporting • Operational efficiency • Create Queries using R/3 Query By Example • Export data to Excel for A/P Cutoff Test Using: • Logical If Function • Data Control with Sum Function.

  7. Transaction Processing BackgroundMaterial Master Integration

  8. Transaction Processing Background:Receiving Report

  9. Audit Applications Using SAP Queries • Case Demonstration • http://www.cba.cmich.edu/meta Plan B

  10. Audit Applications Using SAP QueriesAlternative Demo • Assignment to User Group

  11. Audit Applications Using SAP Queries • Creation of InfoSet

  12. Audit Applications Using SAP Queries • InfoSet Definition

  13. Audit Applications Using SAP Queries • Assign User Group to InfoSet

  14. Audit Applications Using SAP Queries • Naming Query

  15. Audit Applications Using SAP Queries • Defining InfoSet Source of Query

  16. Audit Applications Using SAP Queries

  17. Audit Applications Using SAP Queries

  18. Audit Applications Using SAP Queries

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  20. Audit Applications Using SAP Queries • Results of Query Exported to Excel

  21. Audit Applications Using SAP Queries • Good Background Resources for SAP • http://sap.mis.cmich.edu/lessons/ • SAP R/3 Enterprise Software: An Introduction by Roger Hayen. McGraw-Hill/Irwin; 1 edition (May 1, 2006) {ISBN-10: 0072990678} • http://www.courses.cmich.edu/accountingcases/ QueryCase/SAP_Query_Case.htm • http://aaahq.org/infosys/pubs/C3Project.htm • http://help.sap.com • www.sapphire.org.uk/downloads/demos.htm

  22. End of Presentation: Q & A

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