RTR-03

Control Description

Management periodically reviews an audit report or system logs of parked manual journal entries in SAP S/4HANA to identify and investigate any instances where the journal amount or key details were modified by the posting user after initial parking.

Risk

A user could park a legitimate-looking journal entry and subsequently alter the amount or financial classification during the posting stage without detection, leading to unauthorized or misstated general ledger postings.

Implementation Details

Management performs a monthly review of SAP report S_ALR_87012293 – Display Changed Documents for parked manual journal entries subsequently posted during the period. T

•The report is filtered to identify changes to key financial fields, including journal amount fields, occurring between parking and posting.

• The reviewer investigates instances where journal amounts were modified prior to posting and evaluates supporting documentation and business justification.

• Any unsupported or unusual changes are escalated to accounting management. Evidence of review, investigation, and resolution is retained.

• Reviewer sign-off evidences completion of the control.

Test Procedures

Test of Design

• Verify report S_ALR_87012293 captures user ID, timestamp, document number, and old/new values for changed journal fields.
• Confirm the control population includes parked manual journals that were subsequently posted.
• Evaluate whether review criteria, investigation requirements, and escalation procedures are defined.
• Verify the reviewer possesses sufficient accounting knowledge and is independent of journal preparation activities.

Test of Operating Effectiveness (TOE)

• Select a sample of monthly control executions from the audit period.
• Obtain the report output and evidence of management review.
• Verify the review was completed timely and signed by the designated reviewer.