Webclass 76: Data-driven audit versus agile audit

Q1. What types of challenges/ objections might the auditee come-up with if you show them a dashboard about retroactive purchase orders?

– It doesn't matter if it is linked to a contract or scheduling agreement – It doesn't matter if it is transport – It doesn't matter if it is not for "Goods & Services" – It's always the same suppliers – The casea re not interesting because they are returns/ corrections/ stock transport orders

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– Retroactive purchase orders are normal – We don't need to approve purchase orders because the approval occurs at the invoice-level – Approvals are only necessary over a certain value – Purchase orders can be entered in a parallel system and that is ok – We don't use the system for purchase orders

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Q2. How might you check in SAP, if a purchase order is linked to a Principle Purchasing Agreement (contract/ scheduling agreement, etc)?

Filter the list of purchasing documents (EKPO/EKKO) on the document category for purchase order (EKKO_BSTYP = F) and then link to the principle purchasing agreement (EKPO_EBELN, EKPO_EBELP = EKPO_KONNR, EKPO_KTPNR)

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Filter the list of purchasing documents (EKPO/EKKO) on those that are not for purchase orders (EKKO_BSTYPF) and then link to the purchase order (EKPO_KONNR, EKPO_KTPNR=EKPO_EBLEN, EKPO_EBEP)

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Q3. How might you check in SAP, if a purchase order is for Goods & Services?

You could check the general ledger account that will be posted to (EKKN_SAKTO), the material type (EKPO_MTART), the material group (EKPO_MATKL), the material description (MAKT_MAKTX), the purchasing organisation (EKKO_EKORG) and purchasing group (EKKO_EKGRP)

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You could check the list of suppliers or materials that the auditee says are the ones that are used for goods and services

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Q4. Which fields in SAP might indicate the purchase order is for a return/ correction/ stock transport order?

The purchase order status, the returns indicator, the document type, the document item category

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The supplier, the material, the purchasing group, the purchasing organization

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Q5. How can you easily find out if your supplier is an intercompany supplier?

Check the supplier account group

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Check the supplier name

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Q6. To be agile with data, do you need to be able to download data during the audit fieldwork?

Yes, in case you get a challenge from the auditee, that you hadn't previously thought about

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No, it can all be prepared in advance

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Q7. Which tool enables you to easily download data based on a filter on another table and without having to install anything on the SAP system?

ASAP tool

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SAP GUI

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Q8. Being agile with data is about being able to respond to challenges from the auditee quickly or slowly?

Quickly

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Slowly

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Q9. What can help your audit team to be more agile with data?

Having good knowledge of the IT system that they can draw on when brainstorming how to check the challenges from the auditee, having access to the data during fieldwork, having a tool to be able to update dashboards in

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Having a standard set of dashboards is all they need, so that they can quickly review them with the auditee and then move on to the next topic if the auditee comes up with challenges

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Q10. For which other data analytics tests, other than retroactive purchase orders, do we need to be agile with data for?

All data analytics tests

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Open purchase orders

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Webclass 76: Data-driven audit versus agile audit

Webclass 76: Data-driven audit versus agile audit

admin June 9, 2026

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