Webclass 51: How can auditors quickly see customers with poor Day Sales Outstanding, based on SAP data?

Q1. What is the formula for DSO?

(Accounts receivable/ revenue for the period)*Number of days in the period

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(Revenue for the period/ number of days in the period)

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Q2. What type of fraud might we have if DSO is unusually high?

Fake sales in the period

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Customers under-paying

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Q3. What type of fraud might we have if DSO is unusually low?

Customers under-paying/ write-off debt

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Fake sales in the period

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Q4. What should be the source data input for calculating Accounts Receivables?

The customer balance at date (could get it from KNC1 table in SAP)

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The total customer invoices in the period

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Q5. What should be the source data input for calculating Revenue for the period?

Total booked in the general ledger to accounts that are for profit relating to customers

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Total booked only on credit in the general ledger to accounts that are for profit relating to customers

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Q6. Should the number of days in the period always be 365?

No, it depends on the period that you take for the revenue data

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No, it depends on the period that you take for the Accounts Receivable data

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Q7. Why would we need to reformat the customer balance table (KNC1)

Because it looks like a pivot table, the values are in local currency (but might have many currencies per company code), the local currency might need factoring (if it is VND for example), we need to combine periods 12-16 into period 12

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Because the values in the KNC1 table are by document currency and not in local currency

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Q8. How could you try to guess or at least challenge the list of accounts considered by the entity as revenue accounts?

Compare to the main P&L accounts used in counterparty for customer transactions

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Check the general ledger accounts that are included on the trial balance compared to the customer balance

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Q9. Is it possible to see the DSO per customer and period?

Yes but we should also include the company code and fiscal year

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No, it is only possible to see the DSO for the entire entity and at year-end

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Q10. What type of graph would be useful for seeing a change in a customer’s DSO compared to last year?

A scatter diagram

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A combo chart (bar chart with bars for values and lines for number of items)

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Q11. What would you expect the DSO value to be in a normal range?

Something between 20 and 60

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Somewhere between 1-5%

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Webclass 51: How can auditors quickly see customers with poor Day Sales Outstanding, based on SAP data?

Webclass 51: How can auditors quickly see customers with poor Day Sales Outstanding, based on SAP data?

admin June 9, 2026

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