SAP S/4HANA Migration from SAP ECC – A Controls Perspective

⇨ Primary SAP S/4HANA changes impacting controls with a financial relevance.

⇨ Best practice strategies for pre- and post-migration control activities.

⇨ Recommended control steps to identify inconsistencies and help prove internal and external stakeholders and auditors with peace of mind.

Compliance needs are in constant flux thanks to new laws and changing regulations. Private and sensitive data must be protected at all times as cyber attacks on critical systems increase. Control frameworks need to meet the evolving demands of the digital age. Whatever the driver for migrating from SAP ECC to SAP S/4HANA, audit and controls professionals know that migrating data must be done in a controlled way.

However, the process can include challenges such as incorrect or incomplete migration of business partner data such as customer and vendors, conflicting G/L account figures, and instances where stock totals per materials do not match. Audit and controls professionals must also determine if there are sufficient controls to ensure correct and complete migration through the process and validate the results.

Ad van Dijke and Hugo Rothengatter of KPMG Advisory | GRC Technology have faced these challenges with previous SAP S/4HANA migrations. Their article provides practical guidance for SAP audit and control professionals involved in risk and control activities before, during, and after SAP S/4HANA migration.

This practical guide illustrates steps for executing the SAP S/4HANA roadmap from a data migration controls perspective. It focuses on migrating existing SAP ECC systems data to SAP S/4HANA.