{"id":11380,"date":"2017-01-06T13:00:00","date_gmt":"2017-01-06T13:00:00","guid":{"rendered":"https:\/\/zapliance.com\/?p=11380"},"modified":"2022-08-26T14:15:38","modified_gmt":"2022-08-26T14:15:38","slug":"3-top-indicators-for-auditing-process-plausibility","status":"publish","type":"post","link":"https:\/\/zapliance.com\/en\/blog\/3-top-indicators-for-auditing-process-plausibility\/","title":{"rendered":"3 top indicators for auditing process plausibility"},"content":{"rendered":"\n<p>Finding implausible SAP processes&nbsp;and how to audit them&nbsp;will be explained in today\u2019s blog post. Three cross process indicators are presented as examples. This way&nbsp;you can analyze SAP processes differing from your targeted processes.&nbsp;If several implausible SAP processes come together at some point, this kind of SAP cross process analytics get very interesting.<\/p>\n\n\n\n<p>Part 5&nbsp;of the series: \u201cThe digital Audit for Cross Process Weaknesses\u201d<\/p>\n\n\n\n<p>1.&nbsp;<a href=\"https:\/\/zapliance.com\/blog\/automated-audit-of-purchase-to-pay-in-sap?lang=en\">How the digital audit for cross process weaknesses works<\/a><br>2.&nbsp;<a href=\"https:\/\/zapliance.com\/blog\/smart-strategies-to-automatically-audit-master-data-and-payments?lang=en\">Smart strategies to automatically audit master data and payments<\/a><br>3.&nbsp;<a href=\"https:\/\/zapliance.com\/blog\/quick-guide-auditing-principles-of-orderly-bookkeeping?lang=en\">Quick Guide: Auditing principles of orderly bookkeeping<\/a><br>4.&nbsp;<a href=\"https:\/\/zapliance.com\/blog\/what-no-one-tells-you-about-automatic-analytics-of-sap-access-protection?lang=en\">What no one tells you about automatic analytics of SAP access protection<\/a><br><strong>5. 3 top indicators for auditing process plausibility<\/strong><br>6.&nbsp;<a href=\"https:\/\/zapliance.com\/blog\/a-complete-guide-to-professional-judgement?lang=en\">A complete guide to Professional Judgement\u2026<\/a><\/p>\n\n\n\n<p>If you haven\u2019t read about&nbsp;<a href=\"https:\/\/zapliance.com\/blog\/automated-audit-of-purchase-to-pay-in-sap?lang=en\">the concept of indicators<\/a>, I would recommend doing this&nbsp;first.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Three TOP indicators for implausible processes<\/h2>\n\n\n\n<p>Every indicator is associated with a process, a process area, an audit objective and a risk respectively. In the following, three selected indicators in the area of SAP process plausibility&nbsp;are presented.&nbsp;<\/p>\n\n\n\n<p>In total, I have developed and implemented 20 indicators for the area of cross processes. You can download the details about all cross process indicators here.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/2492072\/a8c4df05-1ddd-4fdf-bfc0-eff25b726aa2\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/2492072\/a8c4df05-1ddd-4fdf-bfc0-eff25b726aa2.png\" alt=\"Download pdf\"\/><\/a><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Documents posted by users with high reversal rates<\/h3>\n\n\n\n<p>This indicator aims at identifying&nbsp;<strong>process standardization<\/strong>.<\/p>\n\n\n\n<p>The resulting&nbsp;<strong>risk<\/strong>:&nbsp;<\/p>\n\n\n\n<p>High reversal rates of users are indicators for transactions prone to error.<\/p>\n\n\n\n<p>The&nbsp;<strong>criteria<\/strong>&nbsp;for this indicator is:<\/p>\n\n\n\n<p>The document will be marked when the posting user has a reversal rate&gt;=20% or belongs to the top 20% of users with reversals. Only reversal documents are listed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cyclic change of a field<\/h3>\n\n\n\n<p>This indicator aims at identifying&nbsp;<strong>process standardization<\/strong>.<\/p>\n\n\n\n<p>The resulting&nbsp;<strong>risk<\/strong>:&nbsp;<\/p>\n\n\n\n<p>There is the risk that critical fields were changed multiple times to circumvent internal controls.<\/p>\n\n\n\n<p>The&nbsp;<strong>criteria<\/strong>&nbsp;for this indicator is:<\/p>\n\n\n\n<p>The document will be marked when the same data field was changed more than one time within a sequence. The change was cyclic meaning it was changed and then changed back to the initial value.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">CPD documents<\/h3>\n\n\n\n<p>This indicator aims at identifying&nbsp;<strong>compliance and correctness<\/strong>.<\/p>\n\n\n\n<p>The resulting&nbsp;<strong>risk<\/strong>:&nbsp;<\/p>\n\n\n\n<p>High potential for fraud because standard vendor controls have been circumvented.<\/p>\n\n\n\n<p>The&nbsp;<strong>criteria<\/strong>&nbsp;for this indicator is:<\/p>\n\n\n\n<p>The document will be marked when&nbsp;it is flagged with CPD (Conto pro Diverse).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Finding implausible SAP processes&nbsp;and how to audit them&nbsp;will be explained in today\u2019s blog post. Three cross process indicators are presented as examples. This way&nbsp;you can analyze SAP processes differing from your targeted processes.&nbsp;If several implausible SAP processes come together at some point, this kind of SAP cross process analytics get very interesting. Part 5&nbsp;of the [&hellip;]<\/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-11380","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-en-audit","category-en-compliance","category-en-finance"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>3 top indicators for auditing process plausibility - 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\/3-top-indicators-for-auditing-process-plausibility\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"3 top indicators for auditing process plausibility - zapliance\" \/>\n<meta property=\"og:description\" content=\"Finding implausible SAP processes&nbsp;and how to audit them&nbsp;will be explained in today\u2019s blog post. 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