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1、销售与收款流程控制SAP治理，风险与合规(中国),SAP 最佳业务实践,业务情景概览 1,已经建立了销售与收款业务相关的CSOX合规结构。(组织,流程,子流程,控制，手动测试计划，等)基于年初的范围选择结果，已经确定了本年度的监控范围。在销售与收款业务流程中已经确定了的重要的高风险的控制。,前提,业务相关,对于那些重要的高风险控制，必须对其实施必要的监控。本年度要密切监控关注的资金管理中的控制是：-使用手动测试计划监控的控制应收账款对账管理。-使用半自动控制来监控的控制一次性客户销售管理和监控。-使用半自动控制来监控的控制产品定价的准确性和时效性。-使用自动化控制来监控的控制客户信用额度的准确
2、性和及时性。,用途销售与收款流程控制描述了销售与收款业务的合规评估的过程。合规评估可以通过手动测试，半自动测试或者自动测试的方式来执行。通过监控相关ERP系统的交易，你可以测试控制的有效性或者发现业务违规行为。优点强调了销售与收款流程合规测试中的重要点。该流程适用于对销售与收款业务和管理的持续性监控。,用途和优点,业务情景概览 2,需要的SAP应用程序,处理流程中涉及的公司角色（手动测试和半自动化控制测试）,SAP GRC PC3.0SAP ECC 6.0 EhP3,业务情景概览 3,处理流程中涉及的公司角色（自动化控制测试）,系统角色 计划器创建人 流程测试员 问题负责人员 修复计划负责人员
3、,业务角色 审计部内控经理 审计部内控专员（OTC)子公司2销售部经理 子公司2销售部专员,系统角色 计划器创建人 问题负责人员 修复计划负责人员,业务角色 审计部内控专员（OTC)子公司2销售部专员 子公司2销售部专员,业务情景概览 4,合规测试计划:手动测试计划和半自动化控制测试计划 创建自动化控制测试计划 执行手动测试计划 检查半自动化控制测试执行结果 分析问题并提议修复计划 执行修复计划 检查修复计划的执行并关闭问题,包含的关键流程,销售与收款流程控制点一览表,业务情景概览 5,处理流程图 1/4,销售与收款流程控制-手动测试（应收账款对账管理）,建立控制有效性测试的手动测试计划,根据
4、手动测试计划内容来执行测试,事件,计划器创建人,OTC 流程测试员,合规手动测试计划,在工作箱中收到任务,查看问题,问题负责人,存在问题?,Yes,否,提议修复计划指定计划负责人,测试通过,在工作箱中收到任务,需要修复计划？,无修复计划，关闭问题并添加注释,否,是,输入修复计划详细信息执行修复计划完成后进行提交,在工作箱收到任务,有效的修复计划,是,结束修复计划并关闭问题,合规手动测试计划,修复计划负责人,否,是,处理流程图 2/4,销售与收款流程控制-半自动化控制（一次性客户销售管理和监控）,事件,计划器创建人,OTC 流程测试员,建立控制有效性测试的半自动化控制测试计划,合规半自动化控制的
5、测试计划,在工作箱中收到任务,否,提交结果,测试通过,检查系统自动生成的问题。,有效问题?,处理流程图 3/4,销售与收款流程控制-半自动化控制（监控产品销售价格信息变动）,事件,计划器创建人,OTC 流程测试员,问题负责人,修复计划负责人,建立控制有效性测试的半自动化控制测试计划,合规半自动化控制的测试计划,查看问题,在工作箱中收到任务,Yes,否,提议修复计划指定计划负责人,测试通过,在工作箱中收到任务,需要修复计划？,无修复计划，关闭问题并添加注释,否,是,输入修复计划详细信息执行修复计划完成后进行提交,在工作箱收到任务,有效的修复计划,是,结束修复计划并关闭问题,合规半自动测试计划,否
6、,是,将问题作废,检查系统自动生成的问题。,有效问题?,提交问题,处理流程图 4/4,销售与收款流程控制-自动化控制（监控客户信用额度信息变动）,事件,计划器创建人,问题负责人,修复计划负责人,流程控制（PC）,合规自动化控制的测试计划,合规自动测试计划,建立控制有效性测试的自动化控制测试计划,查看问题,Yes,否,提议修复计划指定计划负责人,测试通过,在工作箱中收到任务,需要修复计划？,无修复计划，关闭问题并添加注释,否,是,输入修复计划详细信息执行修复计划完成后进行提交,在工作箱收到任务,有效的修复计划,是,结束修复计划并关闭问题,否,是,监控计划运行,发现问题,开始日期到达,否,是,图例
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