Read Mr. Stefan Wenig's (CEO of dab:Group) presentation at theAM:DataConsult Business Assurance Series.
A look at adhoc versus CCM approach for data analytics.
Falcon's Invoice Discounting: Your Path to Prosperity
The dab:group @AM:DataConsult Business Assurance Series (English)
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Two data analytic approaches for SAP® data:
CCM with Dashboard vs. Ad-Hoc Analytics
ACL™ Business Assurance, Dortmund, 06. March 2014
3. ACL™ Business Assurance – 06. March 2014, Dortmund
info@dab-europe.comdab: Daten - Analysen & Beratung GmbH 3
Integrated approach?
Who How When What Where
Continuous Controls Monitoring Ad-Hoc-Analyses
vs.
Disclaimer: Trademarks and logos of third-parties, like SAP® and ACL™ are only used to
describe compatibility or visualize general business processes. All data used on these
slides are only test data and are purely fictitious. Any resemblance to existing persons,
companies, email addresses, or URLs is purely coincidental.
4. Who runs the analytics?
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CCM
Result consumer: Business departments
Nicely formatted
Authorization concept
needed
Maintained by centrally located specialists
No need for business travels
Backbone function because of their
experience
IT-Know-How required
(Data formats, SAP®,
Databases)
Ad-Hoc Analytics
Users: Data Analysts, often Auditors
Data analysts, decentrally located
Used across whole audit team
Different levels of Know-How
Individual preferences (ACL™,
Acerno, Excel, etc.)
+ !
Integrated approach?
Who How When What Where
5. How are the analytic routines being run?
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CCM
A big parameter set is available with the
target to perform the analytic „only once“ but
regularly according to a certain schedule.
There is a strong link between the machine on
which the analytics are performed and the
ERP systems which contain the data („Online-
Connection“)
Analytics usually are performed
fully automated
Ad-Hoc Analytics
Analytics must be customized on-site in a
flexible and easy way.
Analytics are run „offline“ as well
There usually is a person who selects and
triggers the analytics
+ !
Integrated Approach?
Who How When What Where
6. When or how often are the analytics run?
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CCM
Analytics are run regularly (Daily, weekly,
monthly, etc.)
However: „Classic“ CCM does not (and is
not intended to) do Real-Time-Analytics
(for example preventing Duplicate
Payments)
Ad-Hoc Analytics
Analytics are done one time upfront when
preparing an audit
For interview planning
For sanity checks
Analytics are repeated during an audit
Analyzing new aspects
Adjusting analytics based
on new information
and re-run them
+ !
Integrated Approach?
Who How When What Where
7. What is being analyzed?
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CCM
Analytics which are generally valid
Ongoing data access and export
Only new record
For specified intervals (e.g. weekly)
CCM content contains requirements of
business departments and is often beyond
the audit teams tasks and responsibilities.
Ad-Hoc Analytics
Set of questions depends on the current
audit (General vs. Process specific)
Data is used „one time“ according the
scope
Bigger timeframe (1-3 full years)
Case-related download
Data must provide
flexibility
Focus on Audit questions
+ !
Integrated Approach?
Who How When What Where
8. info@dab-europe.comdab: Daten - Analysen & Beratung GmbH 8
CCM
Organizational: Usually performed
centrally
Technical: Big data as well as the
connection to SAP® systems located at
different places worldwide require a
Client/Server solution
Ad-Hoc Analytics
Organizational: Performed decentrally
because of the need for on-site analyses
(for example at the Auditees place)
Technical: Mobility needs to be ensured as
the data often is on the auditors laptop or
an encrypted hard drive.
+ !
Where(on) are the analytics run?
Integrated Approach?
Where How When What Who
9. info@dab-europe.comdab: Daten - Analysen & Beratung GmbH 9
Integrated approach – Live Demo
Audit
Accounting
Procurement
Compliance
Tax
Integrated Approach?
Where How When What Who
11. Demo 1: Ad-Hoc Analysen - Architecture
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EKKO, EKPO, LFA1, T161T, EKBE, MKPF, MSEG, RBKP,
RSEG, BKPF, BSEG, BSID, BSAD, BSIK, BSAK, TBSLT,
T003T, VBAK, VBAP, VBRK, VBRP, LIKP, LIPS, VBUK, VBPA,
CDHDR, CDPOS, REGUH, REGUP, EBAN, EKKN, EKBN, T001, T001L, T001W,
T023T, MARA, MBEW, MARC, MAKT,
Rawdata
Purchasing
Documents
Vendor FI
documents
Sales
orders
Customer FI
documents
Basetables
CpD postings
Manual payments
No PO
Discount
No tax
(…)
Free goods
Returns
Credit limit
changes
No credit limit
Cost vs net value
(…)
Credit notes
Open items
Discount
CpD
Reverse Docs
(…)
Ad-HocAnalytics
Splits
No requisition
Invoice amount
SoD
Evergreen POs
(…)
12. Demo 1: Ad-Hoc analyses
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Data is getting analyzed locally
There is a base table containing all information
Analyst can pick any analytic step totally flexible
Filters are getting adjusted depending on the current context
Aggregating the data is done Ad-hoc as well
13. Demo 1: Ad-Hoc analyses
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1. Base table with all information
2. Ad-Hoc Analytics, Filtering
3. Aggregating data
15. Demo 2: Continuous Controls Monitoring
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Analytics are scheduled centrally (e.g. on a monthly bases)
Results are distributed and shared with different entities and
departments, in data formats that fits their needs
Dashboard
Microsoft Excel™
Exception Management
ACL™ or ACL™ AX
16. CCM: Monthly data export & Procurement analytics
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1. Choose analytic set
2. Set parameters upfront
3. Schedule
17. CCM: Results in Dashboard, MS Excel™ or Exception Mgmnt
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Risk heat maps
Single KPIs
Microsoft Excel™
Triggered by central
component
(AX Server)
Browser-based
Exception Management
18. Conclusion
CCM vs. Ad-Hoc: Different
requirements
Technically
Operationally
Both require a clear commitment
Know-How
Resources and budget
Internal audit vs. Other departments:
„Outsourcing“ makes sense.
Integrating both lines to a common
logic is the most important, yet most
challenging task. A step-by-step
approach is recommended.
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