HR data analytics on SAP data

Virtual Community Event

May 15th 2024
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 NOT YOUR TYPICAL WEBINAR...
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INTRODUCTIONS
 WE’RE YOUR HOSTS
TODAY!
10 years at Deloitte

13 years running Aufinia

CISA, CFE, ACL Certified Data Analyst, SAP data

expert

Author: Data Analytics Secrets: SAP data audit:

YOUR POCKET GUIDE
Auditopia Team Member
Managing Director Likes to run marathons
Aufinia Interested in bio-hacking
Claire WORLEDGE
Lives in Danang
[email protected]

https://bit.ly/asap-tool
Our Session Today

Ice Breaker

Typical checks and dashboards

How can these checks influence our audit

plan?

A point for the data geeks

Wrap Up
ICE BREAKER
 Poll 1: How often do you audit the HR process for a
particular entity?
We’ll be using the polling feature. Select your answer to these questions. Votes are anonymous!

How often do you audit the HR process for a particular entity?

Only if there is Never Annually Bi-annually

an apparent
risk
 Poll 2: Does your organization use SAP for the HR
process?
We’ll be using the polling feature. Select your answer to these questions. Votes are anonymous!

Does your organization use SAP for the HR process?

Yes No
 Poll 3: Does your organization only enter expenses into a T&E system, or can they
also be netered as direct manual journal entries into the general leger?

We’ll be using the polling feature. Select your answer to these questions. Votes are anonymous!

Does your organization only enter expenses into a T&E system, or can they also be entered as direct
manual journal entries into the general ledger?

T&E system It depends Usually Usually

only entered as entered as
manual supplier
journal invoices
entries
Typical checks and
dashboards
 “IN HR, WE CAN EASILY HAVE “…BECAUSE THE AUDITORS ARE NOT
GHOST EMPLOYEES..” ALLOWED TO AUDIT HR..”
• Bob: “All we need to do is add an employee to
the payroll”
• Simon: “Yes, but if you do that then someone
will notice the difference in the payroll value”
• Bob: “No they won’t there are thousands of
employees, some coming and going every
month. Besides, you could also just change the
IBAN of a leaver and not make them leave.”
• Simon: “Wouldn’t internal audit pick-up the gap
between the personnel file and the payroll file?”
• Bob: “Well you would think so, but they only do
a sample of 25 once every three years…”
• Simon: “What about internal control?”
• Bob: “Internal control goes through the process
of removing leavers from the system. But they
don’t actually check the system to the personnel
data. Besides, no-one in internal control is
allowed to look at sensitive personnel data”
 Typical checks and dashboards
Unusually high pay per scale/ area, etc.

• We can
have a set
of HR
dashboard
s that we
can quickly
check to
see if there
are any
unusual
values.
• For
example,
unusual
payroll
Typical checks and dashboards
Paid after leaving the company
Typical checks and dashboards • We can analyze the
Unusual loans
loan data (SAP
table PA0045)

• And check for loans

that have not been
repaid

• Here we see one

person, who has
not repaid their
loan.

• Interestingly it was
approved long
before the loan
date
Typical checks and dashboards • It may be
Multiple loans
considered a risk if
employees take out
multiple loans.

• Especially if they
are also found to
not repay them.

• Here we can see

that it would be
useful to do
correlation
between this test
and the previous
test, if we have lots
of results
Typical checks and dashboards • We may want to
Unusually high value expenses be able to enter
an expense
amount as a cut-
off value

• This can help us to

go quicker and
focus on high
values.

• We want to see
expenses whose
values are unusual
for the category

• (taken from SAP

table PTRV)
Typical checks and dashboards • We may want to
Analysis of timesheets analyze timesheets

• We can check if it
looks like there is
over-reporting

• We can also look at

the delay between
timesheet input
and timesheet date

• There may be a risk

depending on the
employee type

• SAP tables: TEVEN,

T550A, T552A
How can these checks
influence our audit
plan?
How can these checks influence our audit plan?
Look at all the checks possible

300Framework
 How can these checks influence our audit plan?
Process for auditing HR

3/During fieldwork
1/ Review the 2/Devise an
check for mitigating
300Framework audit plan,
controls,
dashboards to including key
authorizations,
see where the questions
supporting
risks are based on
documentation
samples pulled
Can be fully automated – from the data
so auditors don’t have to
However, we do need the
lose time with all the
auditors to trust the
technical details
output and understand it

Helps if you have the dashboards there before you start so that you can
quickly run through them
How can these checks influence our audit plan?
What’s the best way to get auditors to understand /use the output?

Clear push/
guidance from
Mapping to Risk Pre-filled
audit managers
Control Test workpapers with
matrix instructions

Regular training
on how to use
the dashboards

E-learning about
the tests
Pre-filled
mapping to risks
A point for data geeks
 A point for data geeks
Paid after leaving the company

People were found to be retired and having an inactive status

However, they were still found to be on the payroll after that date
Normally this is impossible in SAP, because the status of the employee should drive the payroll
Value Standard SAP description
Field Description
0 Withdrawn
PA0000_PERNR Personnel number
1 Inactive
The data audit test
PA0000_BEGDA Beginning date checks for those that are
2 Retired
not active and that still
PA0000_ENDDA Ending date have pay after the date
3 Active
that they are not active.
PA0000_STAT1 Customized statuses
Value Standard SAP description
PA0000_STAT2 SAP default status that
drive payroll 0 No entitlement
Auditor could therefore
PA000_STAT3 Special payment status 1 Standard wage type check system controls for
blocking payroll when the
2 Special wage type (for example – employee is not active.
severance pay)
 A point for data geeks
HR master data

These are info records

Field Description Field Description Field Description

PA0000_PERNR Personnel number PA0001_PERNR Personnel number PA0008_PERNR Personnel number

PA0000_BEGDA Beginning date PA0001_BEGDA Beginning date PA0008_BEGDA Beginning date

PA0000_ENDDA Ending date PA0001_ENDDA Ending date PA0008_ENDDA Ending date

PA0000_STAT2 Status PA0001_PERSG Personnel group PA0008_LGART Wage type

PA0008_ANSAL Amount
Actions Organization
Basic pay
Field Description

T510T_PRAKN Number
T510T_PTEXT Description
 A point for data geeks
HR transactional data

This is transactional
data

Field Description Field Description

PPOIX_PERNR Personnel number PPDIT_PERNR Personnel number

PPOIX_LGART Wage type PPDIT_DOCNUM Document number

PPOIX_BETRG Amount PPOIX_DOCLIN Document line

Postings per wage type PPDIT_ABPER Period
Journal entry postings
 A point for data geeks
Unusually high salary per job description

Say for example we wanted to compare the salary per job title.
In the Organization table, we have the job.
Field Description Field Description

PA0001_PERNR Personnel number PA0008_PERNR Personnel number

PA0001_BEGDA Beginning date PA0008_BEGDA Beginning date

PA0001_ENDDA Ending date PA0008_ENDDA Ending date

To get the job title we
PA0001_STELL Job ID PA0008_ANSAL Amount would join on STELL

Field Description To get the annual salary, we would join on

T513S_STELL Job ID PERNR
T513S_BEGDA Beginning date
However, beginning and ending date are not the same.
T513S_ENDDA Ending date The job title can change over time.
T513S_STLTX Job title
The job can change without the salary changing and vice-versa
 A point for data geeks 1. Create a list of all the dates from
Unusually high salary per job description all HR Info tables and put this in
a “HR list dates table”
We have to make a new key in order to be able to link the tables: 2. In the “HR list dates table”,
create a group number based on
Field Description Field Description
beginning date
PA0008_PERNR Personnel number PERNR Personnel number 3. For each HR Info table, use
1
PA0008_BEGDA Beginning date DATE Beginning date Interval match to join based on
the date in the “HR list dates
GROUP_NUM 2
PA0008_ENDDA Ending date table” being between the
HR list dates table beginning and ending date of
PA0008_GROUP 3
the HR Info table.
_NUM
HR info table, for Field Description
4. In the resulting table from 3,
example PA008 copy down the group number
PERNR Personnel number for any dates between beginning
DATE
and ending date of your info
table, that are not actually in
PA0008_GROUP Group number for your info table
4
_NUM PA0008
5. Do the same for all other
HR CENTRAL MASTER LOOK-UP infotypes, adding a group
number for each Infotype
 A point for data geeks
Unusually high salary per job description

Code to do a join between a range of dates: Interval join in Qlik Sense

Interval join in SQL

Cannot do
interval join in
ACL!
 A point for data geeks
Unusually high salary per job description

Field Description
• Once we have our “HR Master
PERNR Personnel number table”, we can add anything to it
BEGDA Beginning date • This can enable us to be able to link
ENDDA Ending date all of the info types together in an
accurate way.
PA0000_GROUP_NUM Group number for actions
• We can therefore know, what was
PA0001_GROUP_NUM Group number or organization the salary for which job, or when
PA0007_GROUP_NUM Group number for planned the person started, or when they
working time left, etc.
PA0008_GROUP_NUM Group number for basic pay • We might want to know, what is the
… Group number for any infotype
average annual salary per
department, per head of
HR MASTER TABLE department, etc.
 A point for data geeks
Unusually high salary per job description

• Because we have a many-to-many relationship between the different tables, we can

organize the data in a star model, rather than joining it directly:
Field Description Field Description

PA0008_PERNR Personnel number Field Description PA0001_PERNR Personnel number

PA0008_BEGDA Beginning date PA0001_BEGDA Beginning date
PERNR Personnel number
PA0008_ENDDA Ending date PA0000_GROUP_N Group number for PA0001_ENDDA Ending date
UM actions
PA0008_ANSAL Annual salary PA0001_STELL Job description
PA0001_GROUP_N Group number or
UM organization
PA0008_GROUP_ Group number for PA0001_GROUP Group number for
NUM basic pay PA0007_GROUP_N Group number for _NUM basic pay
UM planned working time
PA0008_GROUP_N Group number for basic
UM pay
With my star model behind the
… Group number for any scenes, I can ask the data: “What
infotype
was the annual salary for JOB
HR MASTER TABLE X?”
 A point for data geeks
Unusually high salary per job description

• In our dashboard, about those that are paid after leaving, you can also see that there is a
star model:

Cannot
do star
models
in ACL!
 Extra poll question

Do you require a CPE certificate for joining today?

Votes are anonymous!

Do you require a CPE certificate for joining today?

Yes No

(You will receive an email, if you respond Yes, in order to take the Quiz and get your certificate.)
ADDITIONAL
RESOURCES
 Take the survey

Please take the survey and let us know your feedback on the class!
https://docs.google.com/forms/d/1G5wLKXSim7jqQnoyJdnVanhNfbkanpu73UuhF7QDd2g/viewform?edit_request
ed=true
 Resources from our Webclass will be in the Claire Worledge group!

To join the group, you need to be a member of the auditopia.com platform, but you can still the group as a FREE
member.
 If you need to get data quickly out of SAP

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you may be interested in ASAP: Now comes with
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• Easy re-run of prior downloads
• Filtering and filtering on tables

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https://bit.ly/asap-tool
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