Webclass 41: Quick Win Deep-Dive 2: Flip-Flop IBAN

Q1. How does flip-flop IBAN fit into the fraud tree? (single choice)

Supports billing schemes, payroll schemes and T&E schemes

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Supports bid rigging

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Supports invoice kickbacks

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Supports improper disclosures

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Q2. What could be the estimated savings from avoiding fraud due to flip-flop IBAN? (single choice)

About 1M USD

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About 1.32BN USD

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Q3. When we visualize flip-flop IBAN, how can we see if there has been a payment to the supplier between the change dates? (single choice)

By filtering the payment data on the supplier and the payment date… but keeping in mind that if we are filtering payments in the general ledger, we will not see the beneficiary bank account, for this we would need the payment to go through the payment program (and so to be visible in the REGUH table in SAP)

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By filtering the payment data on the supplier that has a flip-flop IBAN case

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Q4. In which tables can we find the information about the changes to bank account details? (single choice)

CDPOS and CDHDR

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TIBAN

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LFBK

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Q5. How can we find out what the object class would be in the change document tables? (single choice)

By consulting the TCDOB table and looking up the table name in which changes are occuring

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By filtering on IBAN and KRED

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Q6. What is the main purpose of the TIBAN table in SAP? (single choice)

The TIBAN table gives a mapping between the IBAN number and the bank account number

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The TIBAN table logs changes to supplier bank account numbers

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Q7. How should you filter the CDPOS table? (single choice)

On OBJECTCLAS = IBAN or KRED, on TABNAME = TIBAN or LFBK and FNAME = IBAN, BANKN or KEY, as well as on CDHDR_UDATE is in the period that you are auditing

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It is normally best to filter the table after downloading from SAP, in order to be sure to get all of the information for a holistic view of the data

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Q8. Where could we find the historical list of suppliers and their bank account numbers? (single choice)

By using the CDPOS_TABKEY, where CDPOS_TABNAME is LFBK, as well as TIBAN_TABKEY, where TIBAN_TABNAME is LFBK (for cases where the CDPOS_OBJECTCLAS = IBAN), but noting that, if the IBAN is deleted from TIBAN, then we will not be able to catch the case

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By consulting the LFBK table, which is the list of suppliers and bank account details

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Q9. When looking for flip-flop changes, why can we not just look at change indicator = U? (single choice)

Because sometimes, flip-flops are done by doing first a delete and then an insert, followed by another delete and another insert

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Only U = Update changes are to be considered when looking at flip-flop IBAN

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Q10. What is the join key that finally enables us to see if there has been a flip-flop? (single choice)

Supplier+OLD+NEW = Supplier + NEW+OLD, where the change date is before the change back date

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Supplier+OLD+NEW = Supplier + OLD+NEW, where the change date is before the change back date

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Webclass 41: Quick Win Deep-Dive 2: Flip-Flop IBAN

Webclass 41: Quick Win Deep-Dive 2: Flip-Flop IBAN

admin June 9, 2026

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