FR04_02: Credit-Debit Customers
Learn to identify journal entries that credit one customer and debit another customer. Malicious users carry out lapping, whereby a misappropriated customer receivable is concealed by transferring customer debt from one third-party to another, in order to prevent the customer balance from ageing. This course gives you the fraud scenario, the SAP data you need from ECC or S/4HANA, the Python code and logic, and a hands-on dashboard with an AI chatbot to test your data literacy.
Video lessons · Quiz included · Certificate of completion
€99,00
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Three steps, every course.
The risk:
Understand the real fraud scenario behind the analysis.
The data & code:
Get the exact SAP data and Python logic to run it.
The dashboard:
Practise on a live dashboard with an AI chatbot.
Inside this course.
FR04_02_L01: Mapping to risks
Transfer debt from one customer to another Fictitious customer journal entries, used to inflate profit in the period or advance…
FR04_02_L02: Accounting essentials
Lapping Multiple copies of customers can typically be an indication of the lapping fraud scheme. In this fraud scheme, if…
FR04_02_L03: SAP data required
General ledger We will look for journal entries that are cleared to each other in the general ledger. General ledger…
FR04_02_L03_S4: SAP data required
General ledger We will look for journal entries that are cleared to each other in the general ledger. In the…
FR04_02_L04: SAP data logic & code!
Filter on customer-customer movements (different customer) In this test we put the main accounts on debit and credit side-by-side, as…
FR04_02_L04_SAP: SAP data logic & code!
Filter on customer-customer movements (different customer) In this test we put the main accounts on debit and credit side-by-side, as…
FR04_02_L05: Visualization case-study
Consult the dashboard below to see if you can find credit-debit customers.
25 years inside SAP audit rooms.
Claire Worledge
Founder, 300Framework · Former Big 4 SAP audit lead
For 25 years I sat on the audit side of SAP — chasing exceptions, untangling P2P breakdowns, explaining to finance teams why their controls weren't catching what they thought.
The 300Framework distills what actually works: the questions that surface real risk, the SAP queries that pull the right data, the workflows that turn findings into fixes. It's the playbook I wish I'd had on day one.
SAP Certified · Big 4 alumna · 189 courses authored · Based in Lisbon
What you're getting into.
The risk
Malicious users carry out lapping, whereby a misappropriated customer receivable is concealed by transferring customer debt from one third-party to another, in order to prevent the customer balance from ageing.
What you’ll learn
This course teaches the Credit-debit customers analysis from the Financial reporting area of the 300 Framework (Accounting schemes): how to identify journal entries that credit one customer and debit another customer. We start with the real-life fraud scenarios behind it, then give you the accounting and SAP background you need to judge whether the data is genuinely pointing to a problem in the specific context of your organisation.
The data and the code
You’ll get the exact SAP data required to run this analysis from either ECC or S/4HANA — the relevant tables, fields and how to join them — followed by a walk-through of the Python code and its logic: the filters, the joins, the algorithms, and the Artificial Intelligence tools you can layer on to enhance your result set.
Test your skills
Finally, you’ll put it into practice on a real dashboard, answering questions from our chatbot to find the exceptions in the data and choose the most interesting samples to investigate.
Taught by our experts in fraud detection, internal audit, internal control and SAP.
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The methodology behind 25 years of SAP audit excellence.
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