FCPA data visualization - part 3/4
This video continues talking about FCPA data visualization (part 3/4)
What I’ve been talking about here is the accounting schemes, the list of debit accounts, the list of credit accounts. And this is really a breakthrough. It goes back 10 years when I was leaving Deloitte, you know, we’re just starting to do analysis of all the accounting schemes. Here we are today, 10 years later, and we’re still doing it.
Accounting scheme is like, which accounts do I debit? Which accounts do I credit? Where are the strange ones? Actually, there’s a filter missing on here, because what we should also be saying is “is that something that we’ve seen before?” So what is interesting is if you use this kind of dashboard, you have another filter, and you say, this one is new. It’s a new pattern of debit accounts and credit accounts.
And you’ve got a new pattern of debit accounts and credit accounts that you’ve never seen before. It’s manual, and it’s a high value, and this and that. Then it’s something that you might want to check. Just for your things you’ve got up here, you’ve got your functional areas. So you can also, so another way is like, SAP has a load of different ways that you can filter on things. So functional areas is also an interesting way to get to things that you want to look at.
If you only want to look at operating income, all this stuff is coming straight out of SAP like, there is a functional area field on your chart of accounts and there is a text table to tell you what that field means. You don’t have to type any of this stuff in it, just there. So it’s really useful. You just get it straight out, like really get it really fast. You’ve got a transaction key as well. You’ve got the references we were talking about before. So you see like down here, we’ve got BKPF.
For example, you just want to look at stuff to do with payroll. So you could just say, right, I’m just going to look at everything to do with payroll. So what does that mean? So the reference means that this is data that is coming out of your payroll module, right? So if you want to look at, I would just want to look at everything that’s coming out of payroll module into the general ledger, and that’s it.
Or you might not want to look at that. You might want to look at stuff that’s not. If it’s an IBKPF, you don’t really care.
That’s just an interface. And you might think, I want to look at treasury. I want to look at billing documents or whatever it is you want to look at.
So this is also a very interesting way to divide up your data. And you’ve also got your document types and you’ve got your posting keys.
It can also be configure this. One other thing you’d look at is for Z document types or Y document types, these things that might be customised. So it means it’s non-standard SAP.
So if you have non-standard SAP document types, same with transaction codes, it means that someone in your IT department has actually made you some kind of programme inside your SAP. So you’ve got your normal SAP and then someone in your IT department has gone in and they’ve made another programme.
And it’s also an area of risk because you’ve got all your internal controls going on, but nobody’s controlling the IT guy making their little programme in SAP to do whatever they want. So we also might have a quick look at all of these Z things down here and just check if we think that they are customised, because as a general rule, we should use Z and Y for customisations.
Some people don’t always do that, but we should, just so that we know how to distinguish them from like SAP standard stuff. So here you can see. I’ve got something really important that is a Z document type. It’s a payment request clearing account. Then I might want to see what it is. So if I just click on that green dot and then I might want to see it’s only happening in September and then I might see who is doing it. So I’ve got the user. There’s no name, this person...
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#FCPA #DataVisualization #AccountingScheme#InternalAudit
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