Test · TST-ITGC-P2P-01
P2P-01 · Purchase orders follow approval thresholds; no self-approval
FailQ3 2026 Unified Program ReviewTested 6 Oct 2026 by Vikram Mehta, Farah Khan · Meridian Internal Audit
Requirement to validation
Requirement
ISO-A.5.3 · ITGC-BP-01 · ITGC-SOD-01 · SOC2-CC5.2
mapped
Policy
Payments Security Policy
pol-payments
Control
P2P-01
Purchase orders follow approval thresholds; no self-approval
Application
SAP S/4HANA
mapped
Evidence · Q3
2 items
2 approved · 0 pending · 0 rejected
Test · Q3
Fail
TST-ITGC-P2P-01 · Medium confidence
Finding
F-ITGC-03 · High
Open
Action
Priya Sharma
REM-F-ITGC-03 · In Progress
Validation
Pending
as recorded
Procedure and result
- Procedure
- SAP release strategy configuration + continuous monitoring check of release history. Tests: SAP S/4HANA: No self-approved purchase orders; SAP S/4HANA: Release strategy matches threshold. Frequency continuous.
- Sample
- 2 items sampled (reperformance)
- Expected
- SAP release strategies route purchase orders by value (< INR 5L department head; 5–50L Financial Controller; > 50L CFO) and the requester cannot release their own PO.
- Observed
- 1 self-approved PO (EXC-002) — see F-ITGC-03.
- Confidence
- Medium
- Evidence
- ITGC-REQ-017ITGC-REQ-018