FA02_01: Incorrect NBV
Learn to identify fixed assets that have a lower than expected net book value. Users modify the fixed asset values manually to make the asset worthless, so it can be sold to a parallel business at a reduced value. 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.
FA02_01_L01: Mapping to risks
Deflate Net Book Value in order to circumvent controls on asset disposals A fraudster might deflate Net Book Value in…
FA02_01_L02: Accounting essentials
Net Book Value Net Book Value is not stored directly in SAP. Instead it is calculated upon request by the…
FA02_01_L03: SAP data required
Fixed asset totals If a fixed asset was impaired in a prior year, then we can consult the accumualated unplanned…
FA02_01_L04: SAP data logic & code!
Change to planned depreciation If the depreciation value is different to that expected, then the Net Book Value will be…
FA02_01_L05: Visualization case-study
Use the dashboard below to see if there are any fixed assets that have an unexpected Net Book Value.
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
Users modify the fixed asset values manually to make the asset worthless, so it can be sold to a parallel business at a reduced value.
What you’ll learn
This course teaches the Incorrect net book value analysis from the Fixed assets area of the 300 Framework (Transactions): how to identify fixed assets that have a lower than expected net book value. 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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€99,00
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The methodology behind 25 years of SAP audit excellence.
by Aufinia