Executing Audit Procedures
Objective
Performing Procedures of Question and Test Types
Calculation of Scores
Underlying Configuration of Answers and their Rating Scores
On the audit execution phase, an auditor answers to question procedures and specifies ratings for test procedures in the My Ongoing Audits app. Ratings scores for chosen answers/ratings will be obtained from configuration for this audit type. Ratings and rating scores are the same for question, test procedures and set by system administrators on the configuration phase of the implementation project.
Underlying Weight of Procedures
In addition to ratings, there are weights for each procedure. An audit lead defines weights for question procedures while creating procedures on the audit preparation phase. The weight for all test procedures is 1 by default.
Let's see how the score is calculated for work packages and the audit in the example of two question procedures and one test procedure that we performed in this lesson. Find rating scores in the previous screenshot and weights defined for question procedures in the preparation phase in the following screenshots.
During audit execution auditors specified answers/ratings in the following way for procedures:
- Answer for the question procedure with weight 20 is Unsatisfactory, it means the answer has a rating score 1.
- Answer for the question procedure with weight 70 is Satisfactory, it means the answer has a rating score 2.
- All steps of the test procedure are rated as Satisfactory, it corresponds a rating score 2 for each step.
Calculation Formula
Scores of the work package and audit will be computed automatically and shown under the name of the work package and audit according to the formulas on the figure below. Numerator of a work package actual score is sum of total scores from all question and test procedures in this work package. The denominator of a work package actual score is sum of max scores from all question and test procedures in this work package.
In our example, we should do following calculations for a work package that consists of the mentioned three procedures:
Total_score = 70 * 2 + 20 * 1 + 1*2*3 = 166,
Max_score = 70 * 2 + 20 * 2 + 1*2*3 = 186,
Actual_score = 166/186.
You can see indication of actual score under the work package name on the screenshot below.
Final Audit Score
The numerator of audit actual score is sum of numerators of all work packages' scores, the denominator of audit actual score is sum denominators of all work packages' scores.
Executing a Business Rule Procedure to Collect Data
Business rule procedures allow you to execute the business rules defined in SAP Process Control to find issues or irregularities in business processes. SAP Audit Managements must be integrated with SAP Process Control to allow business rule procedures execution. To execute ad-hoc queries, open the My Ongoing Audits app, navigate to an audit, open a business rule procedure and click on the Select Business Rule button in the Ad Hoc Query tab. Please refer to the unit, Preparing an Audit, and lesson, Preparing an Audit Work Program, to find information on further steps to execute business rules.
Location of Working Papers
After business rule execution, find generated working paper in the Working Papers section of the business rule procedure and in the Execution folder of the Working Papers section of the audit. In addition, you can add own working papers and links to the Working Papers section of the business rule procedure.
You can set the effectiveness of controls in business rule procedures. Select Set Controls Effectiveness, choose the answer, enter comments if needed, and select Save. Results of control effectiveness assessment will be available on the control's details page in the Controls app with reference to an audit and audit procedure, where control effectiveness was set.
Entering Comments into Procedures
Audit team members can create comments for audit procedures of test, question, and business rule types during the audit preparation and execution to share information across the team. To leave comments, scroll down to the Comments section in the procedure screen and type a comment.
Running Detection Procedures
Utilize benefit from integration of SAP Audit Management with SAP Business Integrity Screening using detection procedures. You can run an SAP Business Integrity Screening detection strategy from an SAP Audit Management detection procedure.
Location of a Working Paper Generated by the Detection Procedure Run
The results of the detection strategy run can be viewed within the automatically generated working paper in the Working Papers section of the procedure. Detection strategy can be rerun at any point of time.
Detection Procedure Results in Audit Working Paper Area
In addition, the results of the detection task in the form of working papers are displayed in the Working Paper section of the audit.
Adding and Assigning Findings to a Procedure
After performing a test, question, business rule, and detection procedures, auditors can create findings directly from a procedure or assign existing findings to a procedure of any type. For more information about findings, please refer to the lesson, Creating Findings and Action Plans.
Completing a Procedure
When work on a test, question, business rule, and detection procedures is finished, auditors can complete procedures. In order to complete a procedure of any type, an auditor opens the procedure and selects Complete. Completed procedures cannot be changed until reopening them.
Reopening a Procedure
If an audit team finds that data in a completed procedure should be updated or additional activities should be done, then an audit team member reopens the completed procedure. Procedures of all types can be reopened. To reopen the procedure, open the procedure, and click on the Reopen button.
