{"id":11210,"date":"2018-06-14T13:00:00","date_gmt":"2018-06-14T13:00:00","guid":{"rendered":"https:\/\/zapliance.com\/?p=11210"},"modified":"2022-08-26T13:45:40","modified_gmt":"2022-08-26T13:45:40","slug":"is-someone-giving-your-sales-revenues-a-haircut","status":"publish","type":"post","link":"https:\/\/zapliance.com\/en\/blog\/is-someone-giving-your-sales-revenues-a-haircut\/","title":{"rendered":"Is someone giving your sales revenues a \u201chaircut\u201d?"},"content":{"rendered":"\n

Giving sales revenues a \u201chaircut\u201d is often a way of helping managing directors and sales managers when their targets are slipping away from them. We look at this specific pattern of manipulation of sales revenues and how you can identify it in your SAP data.<\/p>\n\n\n\n

The sales revenue \u201chaircut\u201d with no effect on net income<\/h2>\n\n\n\n

The fraud pattern which I am going to present here is what I will refer to \u201cmanipulation of sales revenue not affecting net income\u201d. Postings are made which lead to higher sales, but which are offset by postings of expenses of a different nature, i.e. figures are being \u201cpushed around\u201d within the profit & loss (P&L) statement. Overall, the net income for the year remains the same; there are just figures that have been reallocated within the profit & loss statement. An example would be a posting of the following type:<\/p>\n\n\n\n

Personnel expenses (debit) of \u20ac1,000 booked against \u20ac1,000 of sales revenue (credit)<\/p>\n\n\n\n

The next step is to find out whether such postings exist in the SAP system.<\/p>\n\n\n\n

Criteria for data delimitation<\/h2>\n\n\n\n

The question now arises as to which criteria should be used in order to query the financial accounting data in this respect. The criteria that match the type of scenario we are looking for can be formulated as follows:<\/p>\n\n\n\n

  1. All postings that have only been posted to the profit & loss statement in debit and credit (i.e. not affecting net income).<\/li>
  2. Different financial accounting accounts were used for debit and credit.<\/li><\/ol>\n\n\n\n

    To test the SQL queries described in your SAP system, use the \u201cDBACOCKPIT\u201d transaction as usual and navigate to \u201cSQL Editor\u201d via \u201cDiagnostics\u201d.<\/p>\n\n\n\n

    The following query lists all the relevant documents:<\/p>\n\n\n\n

    1<\/td>SELECT DISTINCT BKPF.MANDT||'-'||BKPF.GJAHR||'-'||BKPF.BUKRS||'-'||BKPF.BELNR DOCID FROM BKPF
    JOIN BSEG ON (BKPF.MANDT=BSEG.MANDT AND BKPF.BUKRS=BSEG.BUKRS AND BKPF.GJAHR=BSEG.GJAHR AND BKPF.BELNR=BSEG.BELNR)
    WHERE
    BSEG.SHKZG='H' AND (BSEG.XBILK IS NULL OR BSEG.XBILK='')
    AND (BKPF.STBLG IS NULL OR BKPF.STBLG='')
    AND EXISTS (SELECT * FROM BSEG B WHERE B.MANDT=BSEG.MANDT AND B.BUKRS=BSEG.BUKRS AND B.GJAHR=BSEG.GJAHR AND B.BELNR=BSEG.BELNR AND B.SHKZG='S' AND B.HKONT!=BSEG.HKONT AND (B.XBILK IS NULL OR B.XBILK='') )
    AND NOT EXISTS (SELECT * FROM BSEG B WHERE B.MANDT=BSEG.MANDT AND B.BUKRS=BSEG.BUKRS AND B.GJAHR=BSEG.GJAHR AND B.BELNR=BSEG.BELNR AND B.SHKZG='S' AND B.HKONT=BSEG.HKONT)
    AND NOT EXISTS (SELECT * FROM BSEG B WHERE B.MANDT=BSEG.MANDT AND B.BUKRS=BSEG.BUKRS AND B.GJAHR=BSEG.GJAHR AND B.BELNR=BSEG.BELNR AND B.SHKZG='S' AND B.XBILK='X')
    AND NOT EXISTS (SELECT * FROM BSEG B WHERE B.MANDT=BSEG.MANDT AND B.BUKRS=BSEG.BUKRS AND B.GJAHR=BSEG.GJAHR AND B.BELNR=BSEG.BELNR AND B.SHKZG='H' AND B.XBILK='X')<\/code><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    However, this is \u201conly\u201d a list of documents. Here it is worth making a few remarks which will help you to understand the query better. The places marked in red are explained in the last column:<\/p>\n\n\n\n

    1a<\/td>SELECT DISTINCT BKPF.MANDT||'-'||BKPF.GJAHR||'-'||BKPF.BUKRS||'-'||BKPF.BELNR DOCID FROM BKPF<\/code><\/td>Removal of duplicate documents<\/td><\/tr>
    1b<\/td>JOIN BSEG ON (BKPF.MANDT=BSEG.MANDT AND BKPF.BUKRS=BSEG.BUKRS AND BKPF.GJAHR=BSEG.GJAHR AND BKPF.BELNR=BSEG.BELNR) <\/code><\/td>Classic \u201cJoin\u201d between BKPF and BSEG<\/td><\/tr>
    1c<\/td>WHERE 
    BSEG.SHKZG=\u2019H\u2019 AND (BSEG.XBILK IS NULL OR BSEG.XBILK=\u201d) <\/td>    		Restricts to items that have been posted to \u201ccredit\u201d in the profit & loss statement\u2026<\/td><\/tr>
    1d<\/td>AND (BKPF.STBLG IS NULL OR BKPF.STBLG=\u201d) <\/td>\u2026 and which are not a reversal\u2026<\/td><\/tr>
    1e<\/td>AND EXISTS (SELECT * FROM BSEG B WHERE B.MANDT=BSEG.MANDT AND B.BUKRS=BSEG.BUKRS AND B.GJAHR=BSEG.GJAHR AND B.BELNR=BSEG.BELNR AND B.SHKZG=\u2019S\u2019 AND B.HKONT!=BSEG.HKONT AND (B.XBILK IS NULL OR B.XBILK=\u201d) ) <\/td>\u2026 for which there is an item on the \u201cdebit side\u201d in the document that was posted to another account and belongs in the profit & loss statement\u2026<\/td><\/tr>
    1f<\/td>AND NOT EXISTS (SELECT * FROM BSEG B WHERE B.MANDT=BSEG.MANDT AND B.BUKRS=BSEG.BUKRS AND B.GJAHR=BSEG.GJAHR AND B.BELNR=BSEG.BELNR AND B.SHKZG=\u2019S\u2019 AND B.HKONT=BSEG.HKONT) <\/td> \u2026 and there is an item on the \u201cdebit side\u201d that was posted to the same P&L account as in \u201ccredit\u201d\u2026<\/td><\/tr>
    1g<\/td>AND NOT EXISTS (SELECT * FROM BSEG B WHERE B.MANDT=BSEG.MANDT AND B.BUKRS=BSEG.BUKRS AND B.GJAHR=BSEG.GJAHR AND B.BELNR=BSEG.BELNR AND B.SHKZG=\u2019S\u2019 AND B.XBILK=\u2019X\u2019) <\/td>\u2026 and there is an item on the \u201cdebit side\u201d that was posted to the balance sheet\u2026<\/td><\/tr>
    1h<\/td>AND NOT EXISTS (SELECT * FROM BSEG B WHERE B.MANDT=BSEG.MANDT AND B.BUKRS=BSEG.BUKRS AND B.GJAHR=BSEG.GJAHR AND B.BELNR=BSEG.BELNR AND B.SHKZG=\u2019H\u2019 AND B.XBILK=\u2019X\u2019)<\/td>\u2026, but also no \u201ccredit\u201d item that was posted to the balance sheet.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    We now want to determine which financial accounting accounts were used in debit and credit for each of these documents. The above query is reused with a WHERE condition:<\/p>\n\n\n\n

    2<\/td>SELECT BSEG.MANDT,BSEG.BUKRS,BSEG.GJAHR,BSEG.BELNR,STRING_AGG(CASE WHEN BSEG.SHKZG='S' THEN SKAT.TXT50 ELSE null END,', ') DEBIT, STRING_AGG(CASE WHEN BSEG.SHKZG='H' THEN SKAT.TXT50 ELSE null END,', ') CREDIT
    FROM (SELECT DISTINCT MANDT,BUKRS,GJAHR,BELNR,HKONT,SHKZG,XBILK FROM BSEG) BSEG
    LEFT JOIN T001 ON (T001.MANDT=BSEG.MANDT AND T001.BUKRS=BSEG.BUKRS)
    LEFT JOIN SKAT ON (SKAT.MANDT=BSEG.MANDT AND SKAT.KTOPL=T001.KTOPL AND SKAT.SAKNR=BSEG.HKONT AND SKAT.SPRAS='D')
    WHERE
    BSEG.MANDT||'-'||BSEG.GJAHR||'-'||BSEG.BUKRS||'-'||BSEG.BELNR IN
    (
    SELECT DISTINCT BKPF.MANDT||'-'||BKPF.GJAHR||'-'||BKPF.BUKRS||'-'||BKPF.BELNR DOCID FROM BKPF
    JOIN BSEG ON (BKPF.MANDT=BSEG.MANDT AND BKPF.BUKRS=BSEG.BUKRS AND BKPF.GJAHR=BSEG.GJAHR AND BKPF.BELNR=BSEG.BELNR)
    WHERE
    BSEG.SHKZG='H' AND (BSEG.XBILK IS NULL OR BSEG.XBILK='')
    AND (BKPF.STBLG IS NULL OR BKPF.STBLG='')
    AND EXISTS (SELECT * FROM BSEG B WHERE B.MANDT=BSEG.MANDT AND B.BUKRS=BSEG.BUKRS AND B.GJAHR=BSEG.GJAHR AND B.BELNR=BSEG.BELNR AND B.SHKZG='S' AND B.HKONT!=BSEG.HKONT AND (B.XBILK IS NULL OR B.XBILK=''))
    AND NOT EXISTS (SELECT * FROM BSEG B WHERE B.MANDT=BSEG.MANDT AND B.BUKRS=BSEG.BUKRS AND B.GJAHR=BSEG.GJAHR AND B.BELNR=BSEG.BELNR AND B.SHKZG='S' AND B.HKONT=BSEG.HKONT)
    AND NOT EXISTS (SELECT * FROM BSEG B WHERE B.MANDT=BSEG.MANDT AND B.BUKRS=BSEG.BUKRS AND B.GJAHR=BSEG.GJAHR AND B.BELNR=BSEG.BELNR AND B.SHKZG='S' AND B.XBILK='X')
    AND NOT EXISTS (SELECT * FROM BSEG B WHERE B.MANDT=BSEG.MANDT AND B.BUKRS=BSEG.BUKRS AND B.GJAHR=BSEG.GJAHR AND B.BELNR=BSEG.BELNR AND B.SHKZG='H' AND B.XBILK='X')
    )
    GROUP BY BSEG.MANDT,BSEG.BUKRS,BSEG.GJAHR,BSEG.BELNR<\/code><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    The result of this query shows which documents used which accounts.<\/p>\n\n\n\n

    Now, to put it all together, we want to find out how often the various account assignments occur in accounting documents. To do this, we aggregate the query that we just used above to count the number of occurrences accordingly:<\/p>\n\n\n\n

    3<\/td>SELECT DEBIT,CREDIT,COUNT(DISTINCT BELNR) AMOUNT_BELNR FROM
    (
    SELECT BSEG.MANDT,BSEG.BUKRS,BSEG.GJAHR,BSEG.BELNR,STRING_AGG(CASE WHEN BSEG.SHKZG='S' THEN SKAT.TXT50 ELSE null END,', ') DEBIT, STRING_AGG(CASE WHEN BSEG.SHKZG='H' THEN SKAT.TXT50 ELSE null END,', ') CREDIT
    FROM (SELECT DISTINCT MANDT,BUKRS,GJAHR,BELNR,HKONT,SHKZG,XBILK FROM BSEG) BSEG
    LEFT JOIN T001 ON (T001.MANDT=BSEG.MANDT AND T001.BUKRS=BSEG.BUKRS)
    LEFT JOIN SKAT ON (SKAT.MANDT=BSEG.MANDT AND SKAT.KTOPL=T001.KTOPL AND SKAT.SAKNR=BSEG.HKONT AND SKAT.SPRAS='D')
    WHERE
    BSEG.MANDT||'-'||BSEG.GJAHR||'-'||BSEG.BUKRS||'-'||BSEG.BELNR IN
    (
    SELECT DISTINCT BKPF.MANDT||'-'||BKPF.GJAHR||'-'||BKPF.BUKRS||'-'||BKPF.BELNR DOCID FROM BKPF
    JOIN BSEG ON (BKPF.MANDT=BSEG.MANDT AND BKPF.BUKRS=BSEG.BUKRS AND BKPF.GJAHR=BSEG.GJAHR AND BKPF.BELNR=BSEG.BELNR)
    WHERE
    BSEG.SHKZG='H' AND (BSEG.XBILK IS NULL OR BSEG.XBILK='')
    AND (BKPF.STBLG IS NULL OR BKPF.STBLG='')
    AND EXISTS (SELECT * FROM BSEG B WHERE B.MANDT=BSEG.MANDT AND B.BUKRS=BSEG.BUKRS AND B.GJAHR=BSEG.GJAHR AND B.BELNR=BSEG.BELNR AND B.SHKZG='S' AND B.HKONT!=BSEG.HKONT AND (B.XBILK IS NULL OR B.XBILK=''))
    AND NOT EXISTS (SELECT * FROM BSEG B WHERE B.MANDT=BSEG.MANDT AND B.BUKRS=BSEG.BUKRS AND B.GJAHR=BSEG.GJAHR AND B.BELNR=BSEG.BELNR AND B.SHKZG='S' AND B.HKONT=BSEG.HKONT)
    AND NOT EXISTS (SELECT * FROM BSEG B WHERE B.MANDT=BSEG.MANDT AND B.BUKRS=BSEG.BUKRS AND B.GJAHR=BSEG.GJAHR AND B.BELNR=BSEG.BELNR AND B.SHKZG='S' AND B.XBILK='X')
    AND NOT EXISTS (SELECT * FROM BSEG B WHERE B.MANDT=BSEG.MANDT AND B.BUKRS=BSEG.BUKRS AND B.GJAHR=BSEG.GJAHR AND B.BELNR=BSEG.BELNR AND B.SHKZG='H' AND B.XBILK='X')
    )
    GROUP BY BSEG.MANDT,BSEG.BUKRS,BSEG.GJAHR,BSEG.BELNR
    ) DOCS
    GROUP BY DEBIT,CREDIT
    ORDER BY COUNT(BELNR) DESC<\/code><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    The most frequently used account assignments are at the top. An example of a result would look something like this:<\/p>\n\n\n\n

    Debit<\/th>Credit<\/th>AMOUNT_BELNR<\/th><\/tr>
    Rent<\/td>RE Revenue from rent \u2013 own use<\/td>243<\/td><\/tr>
    RE Revenue from operating costs flat rates, RE Rental \u2013 sales deduction (third party\/own)<\/td>RE Revenue from operating costs flat rates, RE Revenue from third-party usage rent<\/td>236<\/td><\/tr>
    RE Imputed expense vacancy rent<\/td>RE Imputed revenue from vacancy rent<\/td>217<\/td><\/tr>
    Occupancy costs<\/td>RE Revenue from rent \u2013 own use<\/td>205<\/td><\/tr>
    Personnel expenditures<\/td>Sales<\/td>102<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Not all rows are necessarily critical. There can be perfectly legitimate account assignments where only expenses have been simply transferred.<\/p>\n\n\n\n

    You as the auditor must now go through all the lines and consider whether the \u201csales hairdresser\u201d has been at work. To do this, you need to look for account assignments to revenue accounts in credit (CREDIT). If such lines exist, look at the offsetting account on the debit side and critically ask yourself the question how such postings could have been made.<\/p>\n\n\n\n

    Sounds too complicated?<\/h2>\n\n\n\n

    Is all this technically too complicated for you? If so, then no problem \u2013 that after all is exactly why we have developed zap Audit. With zap Audit, data analysis becomes straightforward, leaving you to concentrate on evaluating the results. So feel free to contact us.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Giving sales revenues a \u201chaircut\u201d is often a way of helping managing directors and sales managers when their targets are slipping away from them. We look at this specific pattern of manipulation of sales revenues and how you can identify it in your SAP data. The sales revenue \u201chaircut\u201d with no effect on net income […]<\/p>\n","protected":false},"author":4,"featured_media":10699,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[38,37,40],"tags":[],"class_list":["post-11210","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-en-audit","category-en-compliance","category-en-finance"],"acf":[],"yoast_head":"\nIs someone giving your sales revenues a \u201chaircut\u201d? - zapliance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/zapliance.com\/en\/blog\/is-someone-giving-your-sales-revenues-a-haircut\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Is someone giving your sales revenues a \u201chaircut\u201d? - zapliance\" \/>\n<meta property=\"og:description\" content=\"Giving sales revenues a \u201chaircut\u201d is often a way of helping managing directors and sales managers when their targets are slipping away from them. We look at this specific pattern of manipulation of sales revenues and how you can identify it in your SAP data. The sales revenue \u201chaircut\u201d with no effect on net income […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/zapliance.com\/en\/blog\/is-someone-giving-your-sales-revenues-a-haircut\/\" \/>\n<meta property=\"og:site_name\" content=\"zapliance\" \/>\n<meta property=\"article:published_time\" content=\"2018-06-14T13:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-08-26T13:45:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/zapliance.com\/wp-content\/uploads\/2022\/08\/Blog-Dummy.png\" \/>\n\t<meta property=\"og:image:width\" content=\"2400\" \/>\n\t<meta property=\"og:image:height\" content=\"962\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Nick Gehrke\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Nick Gehrke\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/zapliance.com\/en\/blog\/is-someone-giving-your-sales-revenues-a-haircut\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/zapliance.com\/en\/blog\/is-someone-giving-your-sales-revenues-a-haircut\/\"},\"author\":{\"name\":\"Nick Gehrke\",\"@id\":\"https:\/\/zapliance.com\/en\/#\/schema\/person\/ef4d227360d4b66b84aa95cb72c12f5a\"},\"headline\":\"Is someone giving your sales revenues a \u201chaircut\u201d?\",\"datePublished\":\"2018-06-14T13:00:00+00:00\",\"dateModified\":\"2022-08-26T13:45:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/zapliance.com\/en\/blog\/is-someone-giving-your-sales-revenues-a-haircut\/\"},\"wordCount\":908,\"publisher\":{\"@id\":\"https:\/\/zapliance.com\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/zapliance.com\/en\/blog\/is-someone-giving-your-sales-revenues-a-haircut\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/zapliance.com\/wp-content\/uploads\/2022\/08\/Blog-Dummy.png\",\"articleSection\":[\"Audit\",\"Compliance\",\"Finance\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/zapliance.com\/en\/blog\/is-someone-giving-your-sales-revenues-a-haircut\/\",\"url\":\"https:\/\/zapliance.com\/en\/blog\/is-someone-giving-your-sales-revenues-a-haircut\/\",\"name\":\"Is someone giving your sales revenues a \u201chaircut\u201d? 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