- Transforming an ERP system into S/4HANA raises procedural and organizational questions.
- The added value of involving the internal audit department lies in an independent project assessment.
- With its expertise, Internal Audit can successfully contribute in four areas: master data management, processes, authorization concepts, as well as the set-up of analysis and automated controls.
Transforming the ERP system to SAP S/4HANA causes not only technical but also process-related and organizational challenges. However, experience from system transformations of the past few years shows that in many cases, the technical implementation is the top priority, but important process and organizational issues are sometimes not addressed at all or only addressed marginally due to time pressure and limited resources.
This can lead to considerable problems after the completion and go-live of the project, both in the areas of workflows as well as the internal control system (ICS) and compliance. This is where the internal audit department can make an important contribution to S/4HANA transformation projects by providing recommendations based on an independent assessment.