采購付款流程控制 SAP治理,風險與.ppt

1、采購付款流程控制SAP治理，風險與合規(guī)(中國),SAP最佳業(yè)務(wù)實踐,業(yè)務(wù)情景概覽 1,針對于采購付款流程，CSOX法案已經(jīng)被建立（組織，流程，子流程，控制） 基于年初的范圍選擇結(jié)果，已經(jīng)確定了本年度的監(jiān)控范圍。在采購付款管理流程中已經(jīng)確定了的重要的高風險的控制。 針對于采購付款有效控制點在本年度必須被監(jiān)控（從采購申請，采購訂單和批準，收貨，盤點直到付款） 采用下面三種方式，進行測試 手動：物料價格變化及時更新。建立存貨清查盤點制度，建立盤盈盤虧處理審批流程。 自動：采購訂單的過度支付管理。 半自動：制定采購訂單審批策略并貫徹執(zhí)行，對采購訂單審批策略的修改應能夠及時監(jiān)控 。,前提,業(yè)務(wù)相關(guān),用途

2、 流程控制在采購付款流程中，用于描述在采購付款的業(yè)務(wù)流程中，合規(guī)測試的整個過程 通過測試控制設(shè)計，通過監(jiān)控在ERP系統(tǒng)中現(xiàn)有的交易，來發(fā)現(xiàn)業(yè)務(wù)中的違規(guī) 優(yōu)點 針對于采購付款控制中的關(guān)鍵控制，進行測試 在采購付款流程的控制中，如果測試失敗，進行修復，也可進行重復測試。,用途和優(yōu)點,業(yè)務(wù)情景概覽 2,處理流程中涉及的公司角色,SAP GRC PC3.0 SAP ECC 6.0 EhP3,業(yè)務(wù)情景概覽 2,合規(guī)的測試計劃：手動，半自動，手動 問題的確定（問題所有者）和被提議的問題補救計劃 詳細的問題補救計劃（流程控制所有者） 補救計劃的回顧和問題的解決（問題所有者）,系統(tǒng)角色 計劃器創(chuàng)建人 流程測試

3、員 控制所有者 問題負責人 修復計劃員,業(yè)務(wù)角色 審計部內(nèi)控經(jīng)理 審計內(nèi)控專員 物流部物資科經(jīng)理 采購部采購經(jīng)理 物流部物資科專員 采購部采購專員 應付款專員,包含的關(guān)鍵處理流程,需要的 SAP 應用程序,目的 識別物料價格控制的變更 識別庫存盤點的盤贏和盤虧處理的正確性和合理性 采購訂單的付款，是在正確的計算和記錄下 采購訂單，必須具有合理的審批流程。 優(yōu)點 識別物料價格變化的合理性，物料價格控制變化是基于正確的調(diào)整流程并應該和實際的業(yè)務(wù)相匹配。 庫存盤點的交易是依照管理目的而進行盤盈盤虧調(diào)整 防止采購發(fā)票的過度支付 防止審批策略的變更與實際管理相違背，避免具有采購問題和無權(quán)批準的訂單被批準

4、,詳細過程描述,業(yè)務(wù)情景概覽 3,處理流程圖 1/4,采購付款的手動測試(物料價格變化監(jiān)控 ),設(shè)立和安排手工計劃測試,執(zhí)行相關(guān)的步驟執(zhí)行有效性手工測試,合規(guī)手工計劃測試,在工作中心得到工作任務(wù),檢查問題,是否是有效性的問題?,Yes,否,測試通過,在工作中心得到任務(wù),需要修復計劃,關(guān)閉問題，沒有修復計劃,否,是,收到郵件在修復計劃人員的工作中心,是否是有效的修復計劃,是,關(guān)閉修復計劃,合規(guī)手工計劃測試,否,計劃器創(chuàng)建人,流程測試員,問題所有者,修復計劃員,輸入詳細的修復計劃 執(zhí)行和完成修復計劃并提交修復計劃,建議修復計劃 委派修復計劃員,是,事件,處理流程圖 2/4,采購付款的手動測試(建立

5、存貨清查盤點制度，建立盤盈盤虧處理審批流程 ),設(shè)立和安排手工計劃測試,執(zhí)行相關(guān)的步驟執(zhí)行有效性手工測試,合規(guī)手工計劃測試,在工作中心得到工作任務(wù),檢查問題,是否是有效性的問題?,Yes,否,測試通過,在工作中心得到任務(wù),需要修復計劃,關(guān)閉問題，沒有修復計劃,否,是,收到郵件在修復計劃人員的工作中心,是否是有效的修復計劃,是,關(guān)閉修復計劃,合規(guī)手工計劃測試,否,計劃器建人,流程測試員,問題所有者,修復計劃員,輸入詳細的修復計劃 執(zhí)行和完成修復計劃并提交修復計劃,建議修復計劃 委派修復計劃員,是,事件,處理流程圖 3/4,采購付款控制的自動測試(采購訂單的過度支付管理 ）,設(shè)立和安排自動測試,計

6、劃器創(chuàng)建人,流程測試員,合規(guī)自動計劃測試,問題所有者,通過,合規(guī)自動計劃測試,達到開始的日期？,監(jiān)控作業(yè),是,修復計劃員,流程控制 自動控制,檢查問題,Yes,建議修復計劃 指派修復計劃人員,在問題所有者的郵箱里得到任務(wù),是否需要修復計劃,關(guān)閉問題并沒有修復計劃,否,是,輸入詳細信息在修復計劃中 提交和完成修復計劃,檢查郵件中的修復計劃,確認修復計劃,是,關(guān)閉修復計劃,否,是,否,否,測試被通過,事件,處理流程圖 4/4,采購付款控制的半自動測試(制定采購訂單審批策略并貫徹執(zhí)行，對采購訂單審批策略的修改應能夠及時監(jiān)控 ),合規(guī)的半自動控制測試,合規(guī)的半自動控制測試,事件,計劃器創(chuàng)建人,流程測試

7、員,問題負責人,修復計劃負責人,建立并計劃控制有效性測試的半自動化控制測試計劃,查看問題,在工作箱中收到任務(wù),Yes,否,提議修復計劃 指定計劃負責人,測試通過,在工作箱中收到任務(wù),需要修復計劃？,無修復計劃，關(guān)閉問題并添加注釋,否,是,輸入修復計劃詳細信息 執(zhí)行修復計劃完成后進行提交,在工作箱收到任務(wù),有效的修復計劃,是,結(jié)束修復計劃,否,是,將問題作廢,檢查系統(tǒng)自動生成的問題。,有效問題?,提交問題,圖例,硬拷貝/憑證,實際財務(wù)憑證,預算計劃,手動處理,現(xiàn)有版本/數(shù)據(jù),系統(tǒng)批準/拒絕的決策,功能,SAP 外部,業(yè)務(wù)活動/事件,處理步驟,參考業(yè)務(wù) 情景,參考部分 業(yè)務(wù)情景,處理決策, 201

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