2. Audit Applications Using SAP Queries Robert G. Bromley, PhD, CPA CMU School of Accounting http://aaahq.org/infosys/pubs/C3Project.htm Special Thanks to Allen Cambridge of Accenture

3. Audit Applications Using SAP Queries Overview: Purpose Student Audience Pedagogy Used Leaning Objectives Case Demo Good References Question & Answer

4. Audit Applications Using SAP Queries Purpose - to demonstrate how an Enterprise Resource Planning System facilitates: Accurate financial reporting Internal controls consistent with COSOs Internal Control – Integrated Framework

5. Audit Applications Using SAP Queries Designed for Junior Level Accounting Systems Course Prerequisite to Auditing Course Students: Accounting, AIS & MIS Majors Previous Experience with SAP

6. Audit Applications Using SAP Queries Unique-to-Student Pedagogy: Samples are different for each student: Some samples will include cutoff differences. Some differences require adjusting entries. Stochastic results: Number in sample Batch control total Educational Outcomes: Discourages students shirking their responsibility for doing the case. Promotion of higher level collaborative learning

7. Audit Applications Using SAP Queries Learning Objectives: Demonstrate how R/3s data-base control system improves internal controls by Creating InfoSets Assigning user groups to them Describe how an ERP system supports Accurate financial reporting Operational efficiency Create Queries using R/3 Query By Example Export data to Excel for A/P Cutoff Test Using: Logical If Function Data Control with Sum Function.

8. Transaction Processing Background Material Master Integration

9. Transaction Processing Background: Receiving Report

10. Audit Applications Using SAP Queries Case Demonstration http://www.cba.cmich.edu/meta Plan B

11. Audit Applications Using SAP Queries Alternative Demo Assignment to User Group

12. Audit Applications Using SAP Queries Creation of InfoSet

13. Audit Applications Using SAP Queries BRM Logical Database

14. Audit Applications Using SAP Queries InfoSet Definition InfoSet Definition

15. Audit Applications Using SAP Queries Assign User Group to InfoSet Assign User Group to InfoSet

16. Audit Applications Using SAP Queries Naming Query Naming Query

17. Audit Applications Using SAP Queries Defining InfoSet Source of Query Defining InfoSet Source of Query

18. Audit Applications Using SAP Queries

22. Results of Query Exported to Excel Results of Query Exported to Excel

23. Audit Applications Using SAP Queries Good Background Resources for SAP http://sap.mis.cmich.edu/lessons/ SAP R/3 Enterprise Software: An Introduction by Roger Hayen. McGraw-Hill/Irwin; 1 edition (May 1, 2006) {ISBN-10: 0072990678} http://www.courses.cmich.edu/accountingcases/ QueryCase/SAP_Query_Case.htm http://aaahq.org/infosys/pubs/C3Project.htm http://help.sap.com www.sapphire.org.uk/downloads/demos.htm

24. End of Presentation: Q & A