use of caats at daikin europe
TRANSCRIPT
![Page 1: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/1.jpg)
Use of CAATT’s at Daikin Europe
Erik Claes
![Page 2: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/2.jpg)
•About Daikin Europe N.V.•Why start data analytics in audit?•How we got started•The flow of data•Tools used•SAP data extraction ; Why keep a copy?•Issues with data•Creating a process for requesting data•Example of a script•Cases
![Page 3: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/3.jpg)
} Daikin is the largest A/c manufacturer in the world with 15 billion USD in turnover.
} Japanese company based in Osaka, Japan} Over 50.000 employees worldwide} Daikin Europe N.V. is headquartered in
Brussels and covers EMEA region} In Europe: 5 production facilities, 17 affiliated
companies, five sales offices and a whole network of independent distributors.
![Page 4: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/4.jpg)
} Sampling does not provide sufficient assurance
} Ask more specific questions about an exception
} Cannot cover everything with small audit dept} Stories about duplicate payments recovering
millions of Euros} More automation on sampling (where full
testing cannot be done)
![Page 5: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/5.jpg)
} Used MS Access in 2004 to compare some tables
} Found Access not sufficient and moved to ACL} Used external company to get standard scripts
(e.g. duplicate payments)} Mixed feelings
◦ Recovered 70K over a period of 3 years◦ Internal controls are working well
} Took about 2 months to get results for duplicate payments
![Page 6: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/6.jpg)
} Credit control scripts were created} Started with downloading data from SAP more
frequently for analysis} More usage…
![Page 7: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/7.jpg)
(SAP) Database
Extractor
Local copy
Analysis Scripts
Reports• Audit use
![Page 8: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/8.jpg)
} Connection to SAP (e.g. login / password, RFC)} Extraction: DAB Exporter} Analytics scripts (both development and
execution) - Arbutus Analyser} Data format: Flat CSV files. Naming convention
is based on the SAP table names.} Reports: Arbutus format and Excel} Audit Management: Vision
![Page 9: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/9.jpg)
} Getting data from SAP tables} Number and size was a big issue
◦ Which ones to take◦ Which fields to choose◦ How many records to download and how frequently◦ Are records updated in SAP or not (e.g. difference
between CD tables and other tables)
![Page 10: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/10.jpg)
} Extraction using a tool called DAB Exporter} Slice generation, Formatting, archiving is done
through scripting in Arbutus (similar to ACL)} Size of disk issue – nearly 2 TB now} Achieving automatic downloads was a goal in
itself.} Data slices are automatically downloaded
every month} Time period to stabilise this took over a year
![Page 11: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/11.jpg)
} Reading tables takes a lot of I/O (input/output)
} I/O on the server will affect business users} Daikin IT intends to implement archiving of
data older than 3 years of age.
![Page 12: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/12.jpg)
} Extraction time is large} Only incremental extracts (monthly deltas)} No capability to roll back; } Regular tables have to be downloaded for long
time ranges (Current FY and two previous FY)} Flat files have no indexes} Speed of data access is slow because of large
volume (nearly 2 TB)
![Page 13: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/13.jpg)
} Many aspects to think of even before starting to pull data◦ Which tables◦ Which fields◦ What are the “other” possibilities within the business
process◦ What do I want to see as a result (which tables and fields)◦ How to test the result I get
} Naming conventions used◦ Filing data requests◦ Result file names◦ Script names
} Example of a Data Request template
![Page 14: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/14.jpg)
Request Information Name of audit: Category/chapter Requestor name: A similar request exists (also in SAP interesting transactions)?
Yes/no
Title of the request Period for data Company code Other filters Objective Control / Workplan step to be attached to
Output fields/columns that are mandatory: [order of fields may also be mentioned]
Additional information Does this have to be repeated
yes/no
Type of result Exception list/ sample (Population) Rollout for self-assessment
yes/no
Target date (only add dates do not delete)
Result Information
Name of analyser John Process Source files/tables Script Result files Result Location How long it will take Time taken for the request
Change log
-
Sign Off Accepted / stopped / rejected: explain Name and Date: To be completed by requestor
Template update: 28.08.2014
![Page 15: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/15.jpg)
} To find accounting postings that were done in a closed period
} The result files} The script
◦ The period definition file in Excel◦ The steps inside◦ Split the file◦ Clean up and close
![Page 16: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/16.jpg)
} Find people who are not authorised to change credit data for customers
} Extract all the changes to credit data (CDPOS and CDHDR tables with Object Class as ‘KLIM’)
} Extract all the people who made these changes} Extract people who are authorised to make
credit data changes (AGR_USERS table filter using the term “CREDIT”)
![Page 17: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/17.jpg)
} Join the people who made changes with the authorised people (unmatched)
} Split the file by country code and move to required folder
![Page 18: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/18.jpg)
} Manual postings are those that are not done via an automatic batch run
} Only took P/L accounts} Asked IT to identify manual postings à look
for records with “RFBU”. } Later found manual postings without “RFBU”} Looked at time stamps (for a particular user
and company code) : 1 second rule for automatic postings
![Page 19: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/19.jpg)
} Removal of postings to G/L accounts with automatic flag
} Number of records is around 1.5 million} Removal of “not relevant” transactions by
manual selection} A few thousands per company} Refinement still in progress!
![Page 20: Use of CAATS at Daikin Europe](https://reader035.vdocuments.net/reader035/viewer/2022062306/586cc5e31a28abb3098bdbc3/html5/thumbnails/20.jpg)
• Questions?• You may mail me at [email protected]