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SAP Audit Work Program

Control Ref. #:1 Client Name: ABC Limited Application: SAP ECC 6.0

Process: Procure to Pay Sub Process: Invoice processing Activity: Duplicate invoice

Risk: Duplicate invoices may lead to over payment for goods and services thereby misstating the financial statements

Control: System allows payment on a vendor invoice only once

Control Owner:

In SAP, incoming invoices are verified for vendor name, amount, date and invoice reference number. Invoices can be verified with
reference to the purchase order. When the invoice is posted, the invoice data is saved in the system. The system updates the data
saved in the invoice documents during the material and financial document postings.

Control Overview:
SAP provides an indicator ‘Double invoice validation’ during the vendor master record creation that checks for duplicates invoices
against a vendor. In addition, the ‘Set Check for Duplicate Invoices’ setting can also be enabled. This setting can be configured to check
for duplicate invoice reference numbers with respect to a specific company code and invoice date.

Test Result

Compliant Non-Compliant Not Applicable

Test of Design

Transaction Code(s) to be used:
Test Approach:
Using the following test steps, check the design of the control by validating whether SAP has been appropriately configured to  OBD3 (Vendor account group
restrict duplicate invoice payments.
configuration)

Test Steps:  SE16N (SAP Table Data Display)
 OBA5 (Message controls for invoice
Step 1: Verify if the field ‘Double invoice validation’ in the screen layout of the vendor account group has been configured as a
required entry verification configuration)
 Execute transaction code OBD3 > select the applicable vendor account groups (Artifact # 1) > company code
data > payment transactions > Report(s) / Program(s) to be used:
o Check if the screen layout of the field ‘Double invoice validation’ has been configured as ‘Req. Entry’ (Artifact  NA
# 2)

Grupo Peñafiel Page 1 of 3 Sample Deliverable

Control Ref. # 1 SAP Control Testing Document Process: Procure to Pay

Step 2: Verify if the ‘Set Check for Duplicate Invoices’ has been activated for the applicable company codes
 Execute transaction code SE16N > Table name ‘T169P’ > Select the following values in the field selection:
o Company code (BUKRS) with value from the list of applicable company codes (Artifact # 3)
o Check company code (XBUKRS)
o Check invoice date (XBLDAT)
o Check reference (XXBLNR)
 Export the table information using the menu:
o Press the export button provided above the table data to export the information > Local File > Spreadsheet >
File name as ‘Artifact # 4’:
o Review ‘Artifact # 4’ and verify if the fields ‘Check company code (XBUKRS), Check invoice date (XBLDAT),
Check reference (XXBLNR)’ are enabled for the applicable company codes

Step 3: Verify if appropriate message controls at the time of invoice verification are configured to restrict duplicate invoice entry:
 Execute transaction code OBA5 > select application area ‘M8’ > check if the following messages have been
configured as error message in all the message types:
o ‘108’ - Check if invoice already entered under accounting doc. no. & & (Artifact # 5)

Observation

During our review, we had the following observations:
 'Check for Duplicate Invoices' indicator has not been enabled for the applicable Company codes (1001, 3001, 4001, 4002, 4003, 5001 and 5002). This is required to
check for duplicate invoice reference numbers with respect to a specific company code and invoice date.
 Message controls to check for duplicate invoices are not configured. Message number '108 - Check if invoice already entered under accounting doc. no. & &' is not
configured.

Conclusion

From the above test performed, we conclude that the control is not appropriately designed.

Testing Artifacts

S. No. Description Document Reference

ABC Ltd. Page 2 of 3 Sample Deliverable

Control Ref. # 1 SAP Control Testing Document Process: Procure to Pay

1. List of applicable Vendor account groups
Artifact # 1.xls

2. Screenshot of transaction code OBD3 showing screen layout of the vendor account group
Artifact # 2.doc

3. List of applicable Company codes
Artifact # 3.xls

4. Extract of SAP table ‘T169P’ (duplicate invoice check configuration for company codes)
Artifact # 4.doc

5. Screenshot of transaction code OBA5 showing the message controls for duplicate invoices
Artifact # 5.doc

ABC Ltd. Page 3 of 3 Sample Deliverable

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