采購付款流程控制 SAP治理,風(fēng)險(xiǎn)與.ppt

1、采購付款流程控制SAP治理，風(fēng)險(xiǎn)與合規(guī)(中國),SAP最佳業(yè)務(wù)實(shí)踐,業(yè)務(wù)情景概覽 1,針對(duì)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(fēng)險(xiǎn)的控制。 針對(duì)于采購付款有效控制點(diǎn)在本年度必須被監(jiān)控（從采購申請(qǐng)，采購訂單和批準(zhǔn)，收貨，盤點(diǎn)直到付款） 采用下面三種方式，進(jìn)行測(cè)試 手動(dòng)：物料價(jià)格變化及時(shí)更新。建立存貨清查盤點(diǎn)制度，建立盤盈盤虧處理審批流程。 自動(dòng)：采購訂單的過度支付管理。 半自動(dòng)：制定采購訂單審批策略并貫徹執(zhí)行，對(duì)采購訂單審批策略的修改應(yīng)能夠及時(shí)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(cè)試的整個(gè)過程 通過測(cè)試控制設(shè)計(jì)，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(diǎn) 針對(duì)于采購付款控制中的關(guān)鍵控制，進(jìn)行測(cè)試 在采購付款流程的控制中，如果測(cè)試失敗，進(jìn)行修復(fù)，也可進(jìn)行重復(fù)測(cè)試。,用途和優(yōu)點(diǎn),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(cè)試計(jì)劃：手動(dòng)，半自動(dòng)，手動(dòng) 問題的確定（問題所有者）和被提議的問題補(bǔ)救計(jì)劃 詳細(xì)的問題補(bǔ)救計(jì)劃（流程控制所有者） 補(bǔ)救計(jì)劃的回顧和問題的解決（問題所有者）,系統(tǒng)角色 計(jì)劃器創(chuàng)建人 流程測(cè)試

3、員 控制所有者 問題負(fù)責(zé)人 修復(fù)計(jì)劃員,業(yè)務(wù)角色 審計(jì)部?jī)?nèi)控經(jīng)理 審計(jì)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(yīng)付款專員,包含的關(guān)鍵處理流程,需要的 SAP 應(yīng)用程序,目的 識(shí)別物料價(jià)格控制的變更 識(shí)別庫存盤點(diǎn)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(jì)算和記錄下 采購訂單，必須具有合理的審批流程。 優(yōu)點(diǎn) 識(shí)別物料價(jià)格變化的合理性，物料價(jià)格控制變化是基于正確的調(diào)整流程并應(yīng)該和實(shí)際的業(yè)務(wù)相匹配。 庫存盤點(diǎn)的交易是依照管理目的而進(jìn)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(shí)際管理相違背，避免具有采購問題和無權(quán)批準(zhǔn)的訂單被批準(zhǔn)

4、,詳細(xì)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(dòng)測(cè)試(物料價(jià)格變化監(jiān)控 ),設(shè)立和安排手工計(jì)劃測(cè)試,執(zhí)行相關(guān)的步驟執(zhí)行有效性手工測(cè)試,合規(guī)手工計(jì)劃測(cè)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(cè)試通過,在工作中心得到任務(wù),需要修復(fù)計(jì)劃,關(guān)閉問題，沒有修復(fù)計(jì)劃,否,是,收到郵件在修復(fù)計(jì)劃人員的工作中心,是否是有效的修復(fù)計(jì)劃,是,關(guān)閉修復(fù)計(jì)劃,合規(guī)手工計(jì)劃測(cè)試,否,計(jì)劃器創(chuàng)建人,流程測(cè)試員,問題所有者,修復(fù)計(jì)劃員,輸入詳細(xì)的修復(fù)計(jì)劃 執(zhí)行和完成修復(fù)計(jì)劃并提交修復(fù)計(jì)劃,建議修復(fù)計(jì)劃 委派修復(fù)計(jì)劃員,是,事件,處理流程圖 2/4,采購付款的手動(dòng)測(cè)試(建立

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

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

7、員,問題負(fù)責(zé)人,修復(fù)計(jì)劃負(fù)責(zé)人,建立并計(jì)劃控制有效性測(cè)試的半自動(dòng)化控制測(cè)試計(jì)劃,查看問題,在工作箱中收到任務(wù),Yes,否,提議修復(fù)計(jì)劃 指定計(jì)劃負(fù)責(zé)人,測(cè)試通過,在工作箱中收到任務(wù),需要修復(fù)計(jì)劃？,無修復(fù)計(jì)劃，關(guān)閉問題并添加注釋,否,是,輸入修復(fù)計(jì)劃詳細(xì)信息 執(zhí)行修復(fù)計(jì)劃完成后進(jìn)行提交,在工作箱收到任務(wù),有效的修復(fù)計(jì)劃,是,結(jié)束修復(fù)計(jì)劃,否,是,將問題作廢,檢查系統(tǒng)自動(dòng)生成的問題。,有效問題?,提交問題,圖例,硬拷貝/憑證,實(shí)際財(cái)務(wù)憑證,預(yù)算計(jì)劃,手動(dòng)處理,現(xiàn)有版本/數(shù)據(jù),系統(tǒng)批準(zhǔn)/拒絕的決策,功能,SAP 外部,業(yè)務(wù)活動(dòng)/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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