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 Detection Method: Multiple OTA Postings to Same Account

 

You can use this detection method to find bank accounts that were used multiple times in one-time accounts (OTA).

This method reads the invoices that were booked on a one-time account. It then checks whether the bank account used in the OTA has been used in other invoices that were also booked on one-time accounts.

You can control the method by specifying minimum thresholds for the value of invoices and the number of times an account is used in OTA invoices. The method does not evaluate accounts that do not reach these thresholds. If the invoice currency and the threshold currency are different, then currency conversion is performed.

The risk value that is returned by the additional information procedure is the transaction amount (field WRBTR of table BSEG) of a suspicious accounting document.

Logic

The selection procedure finds the accounting documents for one-time accounts, using as keys the fields BUKRS (Company Code), GJAHR (Fiscal Year), BELNR (Document Number), and BUZEI (Item Number) in table BSEC.

In the execution procedure, the total number of postings in the table BSEC is determined for each account that is passed to the execution procedure. For this purpose, the input table is grouped by accounts (BANKL, BANKN, BANKS), and the grouped result is joined with the BSEC table. In a second step, the result of this join is combined with the BSEG table and is then grouped by accounts once again. This construct ensures that all postings in the past in table BSEG are considered for the count of postings to the OTA account.

Investigation and Detection Object Types

Investigation object type: FRA_ONETIM (One-Time Vendors)

Detection object type: FRA_ONETIM (One-Time Vendors Invoices)

ERP Tables Used

  • BKPF: Accounting Document Header

  • BSEC: One-Time Account Data Document Segment

  • BSEG: Accounting Document Segment

  • T001: Company Codes

SAP HANA Procedures for Detection Methods

Procedure Category

Procedure Name

Procedure Type

Package

Selection

PR_MULTIPLE_OTA_POSTINGS_SELE

SQLScript Procedure

sap.hana-app.fra.suite.pur.dt.onetimeaccts.se

Execution

PR_MULTIPLE_OTA_POSTINGS_EXEC

SQLScript Procedure

sap.hana-app.fra.suite.pur.dt.onetimeaccts.ex

Additional Information

PR_MULTIPLE_OTA_POSTINGS_ADDINF

SQLScript Procedure

sap.hana-app.fra.suite.pur.dt.onetimeaccts.ai
Detection Method Parameters

  • THRESHOLD_POSTINGS: Minimum number of one-time account postings to the same bank account. If the number of postings does not exceed this threshold, then the postings to the OTA are ignored.

  • THRESHOLD_AMOUNT: Minimum value (amount) of OTA postings to the same bank account. If the sum of the postings does not exceed this threshold, then the postings to the OTA are ignored.

  • THRESHOLD_CURRENCY: The currency in which the THRESHOLD_AMOUNT is denominated.

Alert Messages

Message ID

Message Number

Message Text

FRA_INTERNAL_AUDIT

021

Invoice amount is &1 &2

FRA_INTERNAL_AUDIT

022

Invoice unpaid

FRA_INTERNAL_AUDIT

023

One time account number: &1 &2

FRA_INTERNAL_AUDIT

024

Invoice paid with payment number &1 on &2