Webclass 85: How can we use data analytics in P2P process audit?

Q1. What types of difficulties might we have when joining POs to GRs?

There might be many POs for one GR or many GRs for one PO

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The PO value is not the same as the GR value

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Q2. What difficulties might we have when we want to analyse invoices and payments?

In SAP there is no specific flag for identifying "invoice" or "payment" and these transactions are all in the same table, so we need to analyse the chart of accounts information

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In SAP we can use the posting key to know if it is an invoice or a payment

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Q3. Why might we not want to only use the document type to decide if a transaction is an invoice or a payment?

Because invoices that are entered directly into finance (and so do not have purchase orders) will have generic document types

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Because we also need to use the posting key in order to know if it is an invoice or a payment

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Q4. Can we add up the values that we find in the SAP table for purchasing documents, without first doing any calculations?

No, because these values are in document currency and may also require multiplication by the currency factor

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Yes we can add up on the purchase order amount field (EKPO_NETWR)

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Q5. How does a data visualization tool such as QLIK, PBI or Tableau, help us to get around the many-to-many relationship issue?

Because it enables us to make graphs off of an underlying data model, rather than an individual table

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Because it helps us to get more accurate values in our analysis

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Q6. Why might we want to see the values per month of all of the different types of documents in our business process?

So that we can check if the data that we have obtained is likely to be complete and correctly interpreted

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So that we can see fraud cases

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Q7. What do the arrows in the process mining graph indicate?

The order of input date/ time of the document, compared to the preceeding document

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Whether or not there are any separation of duties issues between documents

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Q8. Why might it be a problem if we have a long delay between the purchase order and the goods receipt?

It may indicate that the supplier is not able to deliver on time and this could impact production/ our ability to serve our customers

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It could indicate that someone is stealing from the warehouse

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Q9. Is it good that we pay on the same day of the invoice?

Normally, we might conclude that paying on the same day of the invoice will generate cash-flow issues for Treasury, although, paying early may also help us to benefit from discounts

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No we should never pay on the same day as the invoice, and so this would indicate a fraud

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Q10. Is it a fraud if the payment occurs before the invoice?

No, it could be a downpayment or a lack of internal controls/ poor accounting (clearing to the wrong document)

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Yes, if the payment is made before the invoice, then it means that the entity is making unauthorized payments for kickbacks

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Q11. Why might it not be efficient to have repeated POs for the same material in the same month?

Becuase it is extra administrative tasks, and the POs might be able to be grouped into one

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Because it means that there is a fraud occurring

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Q12. If there are a lot of PO modifications or invoice cancellations, does the process look efficient?

No

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Yes

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Q13. Why might it be an issue if there is a high percentage of unused purchase orders?

Because it could mean that time is spent making purchase orders that are not required in the end

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Because it could indicate that the goods are stolen

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WC085 – How can we use data analytics in P2P process audit?

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Participants 13

Webclass 85: How can we use data analytics in P2P process audit?

admin June 9, 2026

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