An SAP audit checklist gives security, compliance and internal audit teams a structured starting point for reviewing SAP users, roles, authorizations, access controls and audit evidence. A consistent checklist can help teams identify important risk areas before they become larger control issues.
Use this checklist as a starting point for an SAP security and access audit. The exact review areas can vary depending on your SAP environment, business processes and control requirements.
15 Areas in an SAP Audit Checklist
1. User Master Review
Review SAP user accounts to understand who has access, whether accounts are still required and whether user information is current.
2. Inactive Users
Identify inactive or unnecessary accounts and confirm that access is removed or disabled when it is no longer required.
3. Privileged Access
Review users with elevated or highly sensitive access and confirm that privileged permissions are properly controlled and monitored.
4. Role Assignments
Examine assigned roles to determine whether users have the access required for their responsibilities and whether unnecessary permissions can be removed.
5. Authorization Objects
Review important authorization objects and values to identify excessive access or combinations that could create security or compliance concerns.
6. Critical Transactions
Identify sensitive or critical SAP transactions and review which users and roles can execute them.
7. Segregation of Duties Conflicts
Check for SoD conflicts where a single user may have combinations of access that could create control risks.
8. User Creation Controls
Review how new SAP users are requested, approved and provisioned, including whether access is based on documented business requirements.
9. User Change Controls
Check whether changes to user access and roles are properly requested, approved and recorded when employees change responsibilities.
10. User Deactivation
Confirm that access is removed or disabled promptly when employees leave the organization or no longer require SAP access.
11. Access Approvals
Review whether SAP access requests and changes have appropriate approvals and whether evidence of those approvals is retained.
12. Emergency Access
Review emergency or temporary elevated access and confirm that its use is controlled, monitored and supported by appropriate evidence.
13. Periodic Access Certification
Check whether managers and responsible owners periodically review and certify the SAP access assigned to users.
14. Audit Evidence
Make sure important access reviews, approvals, remediation activities and control checks produce evidence that can be reviewed during an audit.
15. Management Reporting
Present important SAP access risks, SoD conflicts and remediation information in a format that management, security and audit teams can understand and act on.
Turn the SAP Audit Checklist Into a Repeatable Process
An SAP audit checklist is useful as a starting point, but recurring audits benefit from a consistent system of analysis and reporting. SimpAudit helps teams move from checklist-based reviews toward structured SAP audit and risk management.
Teams can use SAP access risk analysis to identify excessive or conflicting access and focus attention on risks that require investigation or remediation.
For management and audit teams, SAP audit reports and dashboards can help organize risk information and present findings in a structured way.
Make SAP Audit Reviews Easier to Manage
A repeatable SAP audit process should cover users, roles, privileged access, SoD, approvals, emergency access, evidence and management reporting. Reviewing these areas consistently can help teams maintain better visibility into SAP security and access risks.
SimpAudit is developed by BSC Global, with a focus on SAP security, audit and risk management.
If you want to review your current SAP access and risk environment, Book a Free Demo with SimpAudit.
