Big4Guy

One of the important steps in the audit of SAP R/3 FICO system is to check that all accounts which have been marked for deletion have also been blocked for posting. Once a company decides that a General Ledger GL account is not required there are a series of steps that are required. As a first step GL accounts are only marked for deletion in the chart of accounts. Before accounts can be marked for deletion, you must ensure that no master records in the chart of account are dependent on that particular account.

Next the account should be blocked for posting so as to ensure that a warning is displayed every time anyone tries to post an entry to the account. So how do you find that accounts marked for deletion have also been blocked for posting. In SE16 which is the table browser, go and download the SKA1 and SKB1 tables. Select the fields of "marked for deletion" and "Blocked for Posting". A comparison of both the lists will show the accounts marked for deletion and which also have been blocked for posting. As an SAP auditor, this would be one of the first audit steps that I would try and execute in the FICO module.

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