Adjust tax audit read permissions for each fiscal year
Maintain proposed values using trace evaluations
If you no longer need old audit results, you can archive or delete them with the transaction SAIS via the button (Administration of the Audit Environment). The audit results shall be selected on the basis of the audit structures, the test numbers or the entry date (see figure next page).
Since the maintenance effort would be too great if individual authorizations were entered in the user master record, authorizations can be combined into authorization profiles. Changes to access rights take effect for all users who have entered the profile in the master record.
Task & functionality of the SAP authorization concept
Standard permissions required for a functionally fully descriptive role should be maintained accordingly. It is recommended to disable and not delete unneeded permissions, or even entire permission branches. Permissions that have been set to Inactive status are not reinstated as new permissions in the permission tree when they are reshuffled, and those permissions are not included in the profile generation process, and thus are not assigned to a role in the underlying profile.
The change management process in the SAP® environment can be quite complex. Since program changes are usually transported into the production system, which can potentially have an impact on the annual financial statements, the audit of the process is an essential part of the annual financial statement audit. For this reason, it must be ensured that the process documentation is up-to-date and complete. It must also be ensured that appropriate classifications are defined for various types of change. This is because the process may subsequently differ for each classification. For example, the extent of the test and release steps varies depending on the criticality of the change, and they may even be shortened considerably for low-risk changes. However, it is crucial to justify this in a comprehensible manner. In the change management process, a sufficient test and release phase should be set up by the responsible department. This process step must also be documented in a comprehensible manner, even if it is not always easy to obtain the necessary evidence from the departments. In this process in particular, it is crucial that a clear dual control principle is established, which ensures that the developer is not also the person who ultimately carries out the transport into the productive environment. In preparation, the documentation should therefore be checked for completeness and up-to-dateness and, in a further step, whether the process defined in it has also been followed throughout the year.
Authorizations can also be assigned via "Shortcut for SAP systems".
For this purpose, the SU22 SAP authorization default values must be transported via SU25 into the customer-specific SU24 tables.
However, these can be used as a starting point and adapted accordingly after a copy has been created.