Automatische Prozesskontrollen als Wegbereiter für eine nachhaltige Unternehmenstransparenz am Beispiel von SAP GRC Process Control 10.0

Automated process controls are becoming vital in the industrial practice and serve as a pre-cursor for sustainable corporate transparency. Technological capabilities of information technology (IT) allow the application of new processes in internal control systems such as monitoring internal and external requirements automatically. This work describes the imple-mentation and use of an IT-based internal control system using the example of SAP GRC Process Control 10.0. A profound literature review is carried out in order to analyze process control systems used in the past, to find disadvantages of manual controls and to combine them with benefits of today?s IT. The theoretical lens of organizational control theory is ap-plied to obtain a basic insight in the design of controls. The implementation is guided by Design Science Research. To outline the benefits of continuous controls monitoring the SAP ERP procure-to-pay process is monitored. Therefore SAP GRC Process Control 10.0 was logically connected to SAP ERP. Based on the potentials of IT, such as the automation and tracking of information without geographical boundaries, a continuous automatic process control system is implemented to monitor and to make the current compliance status of a company available in almost real time. This serves decision making processes of the top management, secures internal and external regulatory compliances and audit requirements and provides a trustworthy basis for other stakeholders.The theory applied to structure controls did not provideexplicit decision support. Therefore the development of appropriate dimensions is suggested. Since this work only meets a proof of concept, a secondary consideration with greater integration of risk management and the scoping of risks is recommended.     «

Automated process controls are becoming vital in the industrial practice and serve as a pre-cursor for sustainable corporate transparency. Technological capabilities of information technology (IT) allow the application of new processes in internal control systems such as monitoring internal and external requirements automatically. This work describes the imple-mentation and use of an IT-based internal control system using the example of SAP GRC Process Control 10.0. A profound literature review...     »