FR09_04: Manual Journal Entries Entered By Unusual Users
Learn to identify journal entries for which the user rarely enters journal entries. A malicious user, for whom entering journal entries is not part of their job function, enters fictitious transactions. 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.
FR09_04_L01: Mapping to risks
Main risks Top-management should not normally enter journal entries. If they do enter journal entries it will be an unusual…
FR09_04_L02: Accounting essentials
Unusual users When analysing journal entries, we want to look for unusual postings that appear to not be part of…
FR09_04_L03: SAP data required
General ledger For this test, the only table that we require is the general ledger. When obtaining the general ledger,…
FR09_04_L03_S4: SAP data required
General ledger For this test, the only table that we require is the general ledger. In the S4 Hana system,…
FR09_04_L04: SAP data logic & code!
Identify unusual users in the general ledger In this test, we simply count the numebr of postings per user. You…
FR09_04_L04_S4: SAP data logic & code!
Identify unusual users in the general ledger In this test, we simply count the numebr of postings per user. You…
FR09_04_L05: Visualization case-study
Use the dashboard below to see if there are any manual journal entries entered by unusual users
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
A malicious user, for whom entering journal entries is not part of their job function, enters fictitious transactions.
What you’ll learn
This course teaches the Manual journal entries entered by unusual users analysis from the Financial reporting area of the 300 Framework (Users): how to identify journal entries for which the user rarely enters journal entries. 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.
READY WHEN YOU ARE
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The methodology behind 25 years of SAP audit excellence.
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