GAO – Manual Evaluation
Process Diagram
Purpose, Benefits, and Key Processes
Purpose
This scenario describes how SAP Process Control 10.1 works in company’s Internal Control Management
Manual Evaluation processes.
Benefits
Streamline Internal Control, Indirect Entity-Level Control (IELC) assessment/test workflow
Establish clear ownership and accountability with best-practice workflow.
Timely and reliable issue identification with workflow-driven issue routing and remediation
Disclosure Survey could easily be sent to different groups and survey results easily for reviewer
Offline workflow processes (OWP) offer flexibility for user with PDF file survey
Reports support decisions and promote accountability with insightful analytics
Key Processes
Control Design Assessment
Control Self-Assessment
Test of Effectiveness
Disclosure Survey(Control/Subprocess/Organization)
Indirect Entity-Level Control Assessment
Indirect Entity-Level Control Test of Effectiveness
© 2014 SAP AG. All rights reserved. 2
Required SAP Applications and Company Roles
Required SAP Applications
SAP Process Control 10.1
Company Roles
Internal Control Manager
Global Organization Owner
FIN Organization Owner
FIN Subprocess Owner
FIN Control Owner
Internal Control Tester
Internal IELC Control Tester
© 2014 SAP AG. All rights reserved. 3
Detailed Process Description (1/2)
GAO – Manual Evaluation
Control Design Assessment
•Internal Control Manager plans the Control Design Assessment
•Control Owner performs the Control Design Assessment
Control Self-Assessment
•Internal Control Manager plans the Control Self-Assessment
•Control Owner performs the Control Self- Assessment
Test of Effectiveness
•Internal Control Manager plans the Control Test of Effectiveness
•Internal Control Tester performs the manual test of Effectiveness and reports an issues
•Issue Owner analyses the issue and proposes a Remediation Plan
•Remediation Plan Owner executes the Remediation Plan
•Issues Owner validates the Remediation plan and closes the issue
•Internal Control Tester repeats the manual test (optional)
Disclosure Survey
•Internal Control Manager plans the Control (or Subprocess/Organization) Disclosure Survey
•Control/Subprocess/Organization Owner performs the Survey.
•Internal Control Manager reviews the survey
© 2014 SAP AG. All rights reserved. 4
Detailed Process Description (2/2)
GAO – Manual Evaluation
Indirect Entity-Level Control Assessment
•Internal Control Manager plans the Indirect Entity-Level Control Assessment
•Global Organization Owner performs the Indirect Entity-Level Control Survey
Indirect Entity-Level Control Test of Effectiveness
•Internal Control Manager plans IELC Test of Effectiveness
•Internal IELC Control Tester performs the manual test and reports an issues
•Issue Owner analyses the issue and proposes a Remediation Plan
•Remediation Plan Owner executes the Remediation Plan
•Issues Owner validates the Remediation plan and closes the issue
•Internal IELC Tester repeats the manual test for IELC (optional)
Reviewing reports and Dashboards
•Internal Control Manager uses the Internal Control Manager Entry page
•Management role runs reports for manual evaluations
© 2014 SAP AG. All rights reserved. 5
GAO - Manual Evaluation (Control Design Assessment)
SAP Process Control
Icon Legend
Internal Control Manager FIN Control Owner
Icon Name
A
A SAP Process Control NWBC: Assessments Assessment
Plan the Control Planning Planner
Design Assessment
B SAP Process Control NWBC: My Home Work Inbox Work
B Inbox
Perform the Control
Design Assessment
© 2014 SAP AG. All rights reserved. 6
GAO - Manual Evaluation (Control Self-Assessment)
SAP Process Control
Internal Control Manager FIN Control Owner Icon Legend
Icon Name
A
A SAP Process Control NWBC: Assessments Assessment
Plan the Control Self- Planning Planner
Assessment
B SAP Process Control NWBC: My Home Work Inbox Work
B Inbox
Perform the Control
Self-Assessment
© 2014 SAP AG. All rights reserved. 7
GAO - Manual Evaluation (Test of Effectiveness)
SAP Process Control
Internal Control Manager FIN Subprocess Owner FIN Control Owner Internal Control Tester Icon Legend
A Icon Name
Plan the Control Test
of Effectiveness A
SAP Process Control NWBC: Assessments
B Assessment Planning Planner
Perform Manual Test
and Report an Issue
B SAP Process Control NWBC: My Home Work
Inbox
B
Work Inbox
Analyze the Issue and
Propose a Remediation
Plan
Execute the
Remediation Plan
B
Validate the
Remediation Plan and
Close the Issue
B
Repeat the Manual
Test
© 2014 SAP AG. All rights reserved. 8
GAO - Manual Evaluation (Control Disclosure Survey)
SAP Process Control
Internal Control Manager FIN Control Owner Icon Legend
Icon Name
A
Plan the Control A SAP Process Control NWBC: Assessments Assessment Planning
Disclosure Survey Planner
B
Perform the Control B
Disclosure Survey SAP Process Control NWBC: My Home Work Inbox Work Inbox
B
Review (and perform)
the Control Disclosure
Survey
© 2014 SAP AG. All rights reserved. 9
GAO - Manual Evaluation (Subprocess Disclosure Survey)
SAP Process Control
Internal Control Manager FIN Subprocess Owner Icon Legend
Icon Name
A
A SAP Process Control NWBC: Assessments Assessment Planning
Plan the Subprocess
Disclosure Survey Planner
B
Perform the B
Subprocess Disclosure SAP Process Control NWBC: My Home Work Inbox Work Inbox
Survey
Review the Subprocess
Disclosure Survey
© 2014 SAP AG. All rights reserved. 10
GAO - Manual Evaluation (Organization Disclosure Survey)
SAP Process Control
Internal Control Manager FIN Organization Owner Icon Legend
Icon Name
A
Plan the Organization A SAP Process Control NWBC: Assessments Assessment Planning
Disclosure Survey Planner
B
Perform the
Organization Disclosure B SAP Process Control NWBC: My Home Work Inbox Work Inbox
Survey
B
Review the
Organization Disclosure
Survey
© 2014 SAP AG. All rights reserved. 11
GAO - Manual Evaluation (Indirect Entity-Level Control
Assessment)
SAP Process Control
Internal Control Manager Global Organization Owner Icon Legend
Icon Name
A
A SAP Process Control NWBC: Assessments Assessment Planning
Plan the Indirect Entity-
Level Control
Planner
Assessment
B
B SAP Process Control NWBC: My Home Work Inbox Work Inbox
Perform the Indirect
Entity-Level Control
Assessment
© 2014 SAP AG. All rights reserved. 12
GAO - Manual Evaluation (Test of Indirect Entity-Level
Control Effectiveness)
SAP Process Control
Internal Control Manager Internal IELC Control Tester Icon Legend
A Icon Name
Plan the Indirect
Entity-Level Control A SAP Process Control NWBC: Assessments
Test of Effectiveness B
Assessment Planning Planner
Perform the Manual
Test and Report an
Issue B SAP Process Control NWBC: My Home Work Inbox
Work Inbox
B
Analyze the Issue and
Propose a Remediation
Plan
B
Execute the
Remediation Plan
B
Validate the
Remediation Plan and
Close the Issue
B
Repeat the Manual
Test for IELC
© 2014 SAP AG. All rights reserved. 13
GAO - Manual Evaluation (Reviewing Reports)
SAP Process Control SAP Process Control
Internal Control Manager Management role
Icon Legend
Icon Name
A
Use the Internal
Control Manager Entry
Page A SAP Process Control NWBC: Entry Page for Internal Control Manager Useful Reports
Evaluation Results by Organization
B
Run Reports for B SAP Process Control NWBC: Assessments Reports
Manual Evaluations
© 2014 SAP AG. All rights reserved. 14
Thank you