Table of contents 

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Scope

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ERP

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References

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Attachments

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1 INTRODUCTION


Audit is an activity performed daily to review the documents posted the day before to ensure that documents are submitted for payment correctly.

2 OBJECTIVE


The purpose of this document is to show the rules of the Audit Triage Control in the PF1 and WP1 systems.

3 SCOPE

This Operating Procedure applies to a specific accounting sample, following pre-defined criteria.

4 Activity



#

Main activities

Contents of this section

  1. Basic Criterion

  2. Extraction of Data

     2.1 Both systems

  1. Checking of Data

  2. Actions to be taken in case of divergences found

  3. Saving and loading the file



4.1 Basic Criterion


Audit is a quality check made from basic daily posting samples, which should include:


  1. All documents of VIP suppliers (classified VIP in the extra tab of Master Data “Purchasing Segmentation");

  2. All documents with a value equal or superior to U$D 50,000.00

  3. All documents with value of Withholding Tax;

  4. All documents counted the day before.


All critical vendors or at least 10% of the documents posted the day before must be in the audit screening.


Add a random check to specific team members.

The criteria mentioned above are the minimum requirements for the Audit Triage analysis. To cover some situations identified by Team Leader, some additional and exceptional checks may apply.


Exclusions:

The following type of document is not included in the Audit Trial Procedure:

  • EPWF

  • ROBOT (BRBC2138)

4.2 Extraction of Data

4.2.1 Manual Extraction Data 


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Main activities

Comments

1

Access SAP

 

2

Access the transaction SQ00

 

3

Legacies

 

4

Work Areas

 

5

Select the Area Standard

 

6

Select the Query Z_AUDITTRAIL

 

7

Select the option execute with variant

Variant AUDIT_LAM2

 

 

6° Step - select the Query Z_AUDITTRAIL

7° Step - elect the option execute with variant

4.2.1 Both Systems

 


#

Main activities

Comments

8

Select the Filter

PF1 Delete RE // WP1 does not have filters.

9

The date you want it to be analyzed.

 

10

Delete MR8M e FB08

 

11

Insert the Company Code

PF1 5686, 5720 e 5726. // WP1 6375, 7523, 7723, 7725, 7722, 6322, 6343, 6351

12

Select the Filter

PF1 Delete 65* e 151* // WP1 Pattern 5* Delete 2* e 3*;

13

Select all users, excluding payment team users.

PF1 PT*, BR*, WF-BATCH, BATCHCLSES, WJOUT-3S-AP // WP1 PT*, BR*, OPSCHEDULEBR, OMOURA, ELEITE, EFACHINI.

14

Always insert “K”

Related to vendor posting.

15

Keep the layout that comes in the variant

Layout: AP_CONTROL1


 

 

 



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Main activities

Comments

16

Save the file

Local File

17

Select the Spreadsheet option

 

18

Change file extension

De .txt para .xls

19

Save the File

 

 

 

 

 

Important Note: This extraction should be done the day after the desired date, as soon as possible after the production is finished.

On the closing day, daily postings can be verified with two or more Audit Triage reports, where the corresponding postings already checked should be excluded from the normal audit (as a suggestion, apply the PROCV formula from the documents in the " Key "or" Key Object ").

On Excel, arrange the file so you can review the documents



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Main activities

Comments

20

Delete the blank columns...

 

21

Delete line 6 and number 1 of cell M1

 

22

Insert the Filter (found in the toolbar> Data)

 

23

In Page Layout, include in the "Scale to Fit" field the formatting "Width> 1 Page" and Orientation as Landscape

 

24

Select the "Reference Key" column and format using "Number" and deleting the two zeros after the comma and aligning all information to "Align Text Left" and "Align Middle"

 

25

Add after the "Key Reference" information, the "Audited By" and "Reason"

 


 

 

 

 

Finally separate the documents at random with all auditors.


For WP1 insert a column between the Vendor and Document Date columns with "Release Grp." And do a PROCV to find the critical vendors, the other documents can be deleted from the worksheet.


** Remember to not separate the document that the user has posted to audit.

4.2.2 Automatic Extraction Data 


For WP1 legacy the extractions is automatic, via Macro


To Run, the next information are needed


V: Internal Controls/APLAM/Audittrail


Distribution:

Audit Target : 10%

High Amount 100%

Vendor List 


Extraction:

Legacy 

Layout 

Date



4.1 Checking of Data


Each "Audit User" must copy the assigned document numbers and paste in the corresponding transaction. There must be a perfect match between the invoice data and the document posted in SAP (check against the image).

If there is no image attached, request the attachment for the user who posted the document (with the exception of Posting File) (via corrections, for example). If it is correct put "OK" in the "Validation" field with the evidence of the check. If an error is found add the reason according to the options below:



PF1

WP1

OK

OK

Changed Assignment

Canceled NF

Changed Baselinedate

Changed CFOP

Changed CAE/CAI (text)

Changed Control Code

Changed Folio Fiscal (MX)

Changed Due Date

Changed Payment Method

Changed Fiscal Law

Changed Payment Terms

Changed Fiscal Law and Changed Fiscal Value

Changed Reference

Changed Fiscal Value

Changed Text

Changed Observations

Changed Withholding Tax (MX)

Changed Observations and Service Code

Changed Withholding Tax PCC

Changed Reference

Duplicated Posting

Changed Return Item

Missing Attachment

Changed Return Item

Missing Clearing

Changed Text

Missing Image

Changed Withholding Tax PCC

Missing "NP"

Duplicated Posting

Requires Sending Webcycle

Missing Bookkeeping

Should be Credit Note / Invoice

Missing "Boleto Anexo"

Wrong Account

Missing Due Date in Cockpit

Wrong Amount

Missing "NP"

Wrong Business Place

Missing Observation

Wrong Company Code

Missing Service Code

Wrong Currency

Should be Credit Note / Invoice







PF1

WP1

Wrong Document Date

Wrong Account

Wrong Exchange Rate

Wrong Amount

Wrong Image

Wrong Company Code

Wrong NF Type

Wrong Currency

Wrong PO

Wrong Document Date

Wrong PO Line

Wrong Due Date in Cockpit

Wrong Posting Date (Closure)

Wrong Exchange Rate

Wrong Quantity

Wrong NF Type

Wrong Tax Code

Wrong PO

Wrong Vendor

Wrong PO Line / GR / Sent

Wrong Withholding Tax

Wrong Posting

Missing Partner Bank Type

Wrong Posting Date (Closure)

Changed Partner Bank Type

Wrong Quantity

Document Already Reversed

Wrong Reference

 

Wrong Retention (ICMS, IPI, Pis, Cofins)

 

Wrong Site

 

Wrong Tax Code

 

Wrong Vendor

 

Wrong Withholding Tax

 

Document Already Reversed



In the table below we have the required fields that must be checked in the audit.



Both

PF1

Reference

Business Place

Date of document

Image (EPWF ou FI Documents)

Post Date

 

Amount

WP1

Vendor

Place

Due date

Bookkeeping

Withholding Tax

 

Purchase order

 

Currency

 

Exchange rate

 

Invoice Type

 

Account

 



The auditor should confirm that Withholding Tax is correct on post according to invoice information and country / state legislation.


In the example below we have a document that was audited in the WP1 system.

Withholding Tax was:


 

As we can observe according to the invoice the taxes were accounted correctly:

 

 

 

Another case, however, of the PF1 system, country Mexico

 4.2 Action to be taken in case of divergences found


The fields below can be changed / corrected through document transaction FI (FB03) and J1B2N (Tax Book only in WP1), without the need to revert them:


  • "Reference", "Base Date", "Withholding Tax (PCC)", "Payment Block", "Bank Account" and / or "Terms of Payment";

  • For WP1 you can change the fields of bookkeeping as "Tax Law", "Tax Value", "Control Code / NCM", "Remarks", "Service Code", "Return Item”;

  • For PF1 MX you can change the "Withholding Tax (MX)" field.”

  • Attention! The base date it is differant from the date of the document, if the date of the document diverges, request the document to be reversed. Note that the base date in some cases is the same as the date of the document, however it is still necessary to revert the document.


For all other fields, the document must be reversed.

For all documents it is necessary to resume the webcycle, so that the document can be reversed.



4.3 Saving and Loading the File


The document is saved in Google Drive in sheets format


APLAM/AUDITTRAIL/


End of the Document.