Final SAP_Audit Checklist

SAP Audit Program II. Design And Implementation 1. Determine if proper planning has been formalized  Has a clearly established functional or geographical approach been established?  Has a structure methodology been adopted?  Has a top-down plan been developed to address system integration issues?  Have SAP release dates been taken into consideration as part of the plan?  Does the plan consider the time to perform a post-implementation review? 2. Determine if the proper organization and staffing for the team has been completed.  Has a Steering Committee been organized to include all functional business areas?  Have enterprise-wide standards been established?  Are users assigned to key project management positions?  Has an integration team been established with members from all functional areas?  Has a technical team been established separate from the functional team to share technical responsibility and to ensure standard techniques are employed?  Is the staff size appropriate for the scope of the implementation?  5-7 members for each core module. 3. Determine if adequate training is conducted.  Review the training program to ensure that it is adequate and addresses all functional areas.  Ensure that the training approach is integrated into the project methodology.  Ensure that adequate time for all levels of training is scheduled. 4. Determine if the project is properly controlled through budget, quality, and schedule.  Are standard project control tools and documentation formats used across teams to ensure consistent communication and minimize impact of team turnover?  Are weekly or even daily cross-team progress meetings held along with monthly steering committee meetings to communicate status and resolve issues?  Are issues logs used to resolve project delays?  Ensure that a consistent implementation methodology across all teams is being employed.  Is the project measured by workplan tasks and deliverables rather than hours spent?  Are support systems such as Lotus Notes or e-mail established at the beginning of the project. 5. Determine to what extent re-engineering is being employed.  If the project team is going through a large re-engineering effort, ensure that it is completed prior to the beginning the SAP implementation process. Otherwise, the changes can be incorporated during the analysis and design phases.  Ensure that all re-engineering processes are formally signed-off. 6. Determine if a adequate global design is completed.  Have practices and processes globally been harmonized along with SAP functionality?  Have worldwide representatives on the project been present during the prototyping and Join Application Develop (JAD) sessions to ensure that system decisions are properly conducted.

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Are key system checkpoints mapped to the global design to ensure the system meets the needs of each region?  Are the use of prototyping and playbacks used to validate the design?  Have key data items such as material number, customer number, chart of accounts, and company codes been standardized? 7. Determine if proper integration has been designed into the system.  Determine if an overall integration plan has been developed and reviewed by the integration team?  Has the integration team been involved throughout the project?  Are the integration points tested throughout the project? 8. Determine if the SAP software is properly configured.  Has the organizational hierarchy been properly established within SAP as an initial step?  Have any modifications to the SAP supplied software been completed? If so, determine the risk impact of such modifications.  Are cross-checks conducted periodically for table configurations with all team members?  Are checks conducted to ensure that table and file structures are consistent across all locations? 9. Determine if matrixes are used to define job functions and proper separation of duties. 10. Determine if data ownership responsibilities are defined for the SAP objects (fields). III. Workstation Security 1. Obtain access to the application‟s interface (GUI) test environment. 2. Obtain a configuration listing of a typical end user workstation. 3. Determine if the user is required to signon to the workstation. 4. Evaluate the GUI (according to requirements and design documentation ) to determine if the edits on the system are adequate. IV. Application Support 1. Determine the existence of a qualified group (or individual) designated to support the application. 2. Review the job functions statement and interview users of the service to determine the scope and effectiveness of the position. 3. Determine if remote workstation processing locations are provided with “hot line” consultation on problems relating to workstation hardware and software. 4. Determine if all incidents and resolutions are properly recorded. VI.

Review The Security And Control Over The NT Operating System.

1. Obtain a list of all the Administrators and determine that each user with this capability needs list level of authority. 2. Obtain a list of all users and groups and ensure that each member is a valid entry. 3. Determine that default account rules are set to ensure that all users must properly log-on to the system. 4. Determine that the default password rules are set to industry standards.

5. Determine if domains or workgroups are being used. If they are, map each user or group to a domain and ensure that each user requires this level of access. 6. Determine which common user groups have been established and review the groups capability to ensure that all users need to have this level of access. 7. Determine what personal groups have been established for each user and ensure that the user needs this level of access to perform their job function. 8. Map all the startup applications for each user to ensure that only authorized applications are accessed. 9. Review all system services to ensure that users are restricted to authorized functions only 10. Obtain a listing of all directories sub-directories, and files. 11. Review the permission levels of who owns the directories, sub-directories, and files. 12. Review all user and group privileges to critical or sensitive directories, sub-directories, or files. 13. Obtain a list of all of the user‟s rights and determine if the user needs this level of authority. 14. Review the Power User group and ensure that only authorized individuals are members of this group. 15. Review the User group and ensure that only authorized individuals are members of this group. 16. Review the Guest group and ensure that this group‟s authorities are restricted. 17. Review the user‟s Log-on Script to ensure that it is set up properly from a security perspective. 18. Review the system‟s configuration files and ensure that the parameters are properly set. 19. Determine if screen saver security is properly set. 20. Review all devices and the security settings protecting access to these devices. 21. Determine what alerts are established to notify the security administrator of any security violations. 22. Determine if any directory replication has been established and ensure that sensitive or critical data is properly protected on the remote platform. 23. Review the event auditing for the system and determine if it is adequate. 24. Review the backup procedures for contingency planning to ensure that they are adequate. 25. Review the organizational structure to ensure that there is a proper separation of duties. VII. Review The Security And Control Over The Oracle DBMS 1. 2. 3. 4.

Determine that proper segregation of duties are in place for DataBase Administration Obtain a listing of the Data Structure Diagram for the application. Obtain the Database initialization file INIT.ORA. Obtain major Data Dictionary Views  DBA_OBJECTS  DBA_TAB_COLUMNS  DBA_USERS  DBA_VIEWS 5. Review all user profiles to ensure that only authorized users have access to the application files. 6. Determine the users that have physical access to the application files and ensure that this privilege is necessary to support their job function. 7. Determine that all default userids and passwords have been changed.

 SYS  SYSTEM  SCOTT  SAPr3 8. Ensure that all users are required to enter a password along with their userid to authenticate to the application. 9. Determine that the passwords are required to be changed on a periodic bases. 10. List off all Roles within the database. 11. List off all users that have Resource or DBA privileges.  SAPDBA 12. Obtain a listing of all the application objects such as tables and views. 13. Review the objects rights to ensure that only authorized users are allowed to operate against these objects.  DBA_TAB_GRANTS  DBA_COL_GRANTS Direct table access and stored procedure access should be investigated to ensure that only authorized users or programs have access to the application files. 14. Ensure that the WITH GRANT OPTION is only assigned to appropriate users for appropriate objects. 15. Determine what level of auditing has been turned on by reviewing the INIT.ORA file to see if AUDIT_TRAIL is set to TRUE and the DBA_SYS_AUDIT_OPTS & DBA_TAB_AUDIT_OPTS. 16. Determine that the audit trail is reviewed on a regularly bases. 17. Determine who has been assigned import and export capability. 18. Review all operating system roles OSOPER for assignment to valid users 19. Ensure that any assignment to the user “Public” is highly restricted. VIII. Review The Interface Security And Control Mechanisms 1. Identify all system interfaces 2. Review reconciliation procedures in effect to ensure that they are adequate.      

Record counts Total number of customer/vendors processed Total credits Total debits Total amounts Total volume

3. Identify the mode of submission and the authentication practice employed to ensure that a proper audit trail is in force. 4. Review the use of standard SAP utilities to transform interfaced data into a SAP format. This data is received into BTCI database. SAP uses the contents of BTCI as an on-line transaction and process it accordingly. All validation errors will be marked in BTCI and users may correct the data if their profile has a “BI” in the SYS authorization object. These changes are not logged and thereby should have dual control over any changes.

5. Identify any critical or sensitive data that is redundant to ensure that changes are made to both systems in a timely fashion. IX.

Review The Disaster Recovery/Contingency Plan(s)

1. Obtain a copy of the disaster recovery/contingency plan. 2. Review the plan for adequacy. 3. Evaluate that the plan has been recently tested 4. Ensure that backup copies of critical or sensitive data is properly protected. 5. Determine is one of the following is implement to ensure system reliability:  Mirroring  Duplexing  Fault tolerance machines  On-Line vaulting X.

Review The BASIS Module

1. Determine that proper segregation of duties are in place for profile, authorization-object generation 2. Determine that proper segregation of duties are in place for program development 3. Determine that proper segregation of duties are in place for System Administration 4. Determine that proper segregation of duties are in place for table maintenance 5. Obtain a copy of the system control parameters to ensure that proper access control parameters are established. These are in Table RS38M. Path: SYSTEM - SERVICES REPORTING - Enter RSPARAM - Scroll down to each parameter. login/password_expiration_time  Changing of password after a certain number of days (default = 0) login/min_password_ing  Sets the minimum password length (default = 3) login/fails_to_session_end  Number of attempts before SAP stops the session (default = 3) login/fails_to_user_lock  Number of attempts before SAP locks the User Master record (default = 12) rdisp/gui_auto_logout  Inactivity parameter (default = 0, parameter not active) 6. Determine if additional password checks for specific password have been implemented Path: SYSTEM - SERVICES - TABLE MAINTENANCE - USR40 - DISPLAY 7. Ensure that all default passwords have been changed for all clients (000, 001, and 066) SAP* - (default password = 06071992) DDIC - (default password = 19920706) SAPCPIC - (default password = admin) EarlyWatch - (default password = support)

Sys - (default password = Change_On_Install ) System - (default password = Manager ) SAPr3 - (default password = SAPr3 ) 8. Obtain a listing of the following: SAP users - Table USR01 SAP activity codes - Table TACT SAP profiles (both SAP supplied and user defined) - USR04 SAP authorization-objects - Table TOBJ SAP transactions - Table TSTC  Path: SYSTEM - SERVICES - TABLE MAINTENANCE - Enter TSTC Select - DISPLAY  Also Transaction SM31, SE16, SE17  Custom Transaction (User defined start with a „X‟, „Y‟, or „Z‟ 9. Determine which transactions or programs allow a user to exit SAP and obtain an operating system prompt. Ensure that any user with this capability requires this for their job responsibilities

10. Determine who on the system has the following authorizations objects and profiles: S_TABU_ANZ  Display tables in all classes S_TABU_ALL  Standard table maintenance all authorizations S_TABU_CLI  Maintain client-independent tables  Create/Change access to tables - client independent tables S_TABU_DIS  Create/Change access to object - Table Maintenance all tables S_USER_ALL  Permits complete authorizations to maintain users SAP_ALL  Permits all access privileges, except of the users of the “SUPER” user group. S_TOOL_EX_A  Access to the performance monitor SAP_NEW  Delivers all changes for authorization objects S_BTCH_ADM  Permits administration for managing background jobs S_BDC_ALL  All batch input activities S_BTCH_ALL  All batch processing authorizations S_DDIC_ALL  DDIC: All authorizations S_DDIC_SU  Data Dictionary: All authorizations S_NUMBER

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Number range maintenance: All authorizations FIELDS VALUE NROBJ Any ACTVT 03 11 13

02

Number range object name (for example, KREDITOR for vendors Change number range intervals Display number range intervals Change the last-used number in a number range interval Initialize the last-used number when transporting ranges between clients Maintain number range objects

17 S_SCDO_ALL  Change documents: All authorizations  Activity Codes  02 - Maintain and display change documents  06 - Delete change documents  08 - Display change documents  12 - Maintain change documents

S_SCRP_ALL  All SAPscripts texts, styles, layout sets maintenance S_SYST_ALL  All system authorizations SAP_ANWEND  All SAP R/3 (excluding system) application authorizations Z_ANWEND  All user authorizations (excluding BC system) S_ABAP_ALL  All ABAP/4 authorizations S_ADMI_ALL  All System administrative functions S_A.SYSTEM  Unlimited access to all users, profiles and authorizations (as offered by S_USER_ALL) S_A.ADMIN  Authorization for SAP system administration: This includes all authorizations except for:  Maintenance of users in user group SUPER  Maintenance of profiles and authorizations with names beginning “S_S.” S_A.CUSTOMIZ  Authorizations for use in the SAP Customizing system S_A.DEVELOP  Authorizations for use in the SAP Development environment (excludes any user or profile authorizations S_A.USER  Basis system authorizations for end-users (e.g. S_PROGRAM )

11. Determine who has data dictionary access by reviewing who has the following transaction capability SE11  ABAP/4 Data Dictionary Maintenance SE12  ABAP/4 Data Dictionary Display SE13  Maintain Technical Settings (Tables) SE14  Utilities for Dictionary Tables SE15  ABAP/4 Repository Information System SE16  Data Browser

12. Determine who on the system has the following authorization-objects for Security Administration S_USER_AUT  User Master Maintenance: Authorizations  Transaction SU03 - Maintenance of Authorizations  Transaction SU02 - Allocate Authorizations to a profile S_USER_GRP  User Master Maintenance: User Groups  Transaction SU01 - Maintain Users  Transaction SU10 - Delete or Add a Profile for all Users  Transaction SU12 - Delete all Users S_USER_PRO  User Master Maintenance: Authorization Profile  Transaction SU01 - Maintain Users  Transaction SU02  Transaction SU10 - Delete or Add a Profile for all Users S_BDC_MONI  Batch input authorization  FIELDS VALUES BDCGROUPID

BDCAKTI

Any

Name of batch sessions for which the user is authorized (e.g. FRANK) ABTC Submit sessions for execution AONL Run sessions in interactive mode ANAL Analyze sessions, log and queue

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FREE Release sessions LOCK Lock/Unlock sessions DELE Delete sessions Path: TOOLS - ADMINISTRATION - MAINTAIN USERS - AUTHORIZATIONS INFORMATION - OVERVIEW - AUTHORIZATIONS - CHOOSE OBJECT - select „Basis: Administration‟ - Scroll to the appropriate object - Enter * in Authorization Field - LIST - Choose WHERE-USED LIST (To determine profiles) - Select profile and Choose WHERE-USED LIST (To determine users who has this profile).

13. Determine who on the system has the following powerful authorization-objects S_ADMI_FCD  Provides system administration functions including the following:  TRAC - ABAP/4 trace authorization  STOP - ABAP/4 program debugging mode  REPL - Altering values in debugging mode  KERN - Examine the system kernel from within the ABAP/4 debugger  CUAD - SE41 GUI Interface maintenance  DDIC - Data Dictionary maintenance  TCOD - Transaction code maintenance  SE01 - Transport system transaction SE01  FONT - SAPscripts font maintenance  STOM - Changing system TRACE switches  STOR - Evaluating traces  SM21 - Evaluating system logs  NADM - Network Administration  Transactions:  SM54  SM55  SM59  UADM - Update Administration  Transactions:  SM13  T000 - Create a new client  TLCK - Lock/Unlock Transactions  SPAD - Authorization for spool administration in all clients  SPAR - Authorization for client-dependent spool administration  SP01 - Authorization for administration of spool requests in spool output control (all users and clients)  SP0R - Authorization for administration of spool requests (all users) in spool output control. Access is limited to spool requests in the current client of the user.  BTCH - Test environment, batch  UNIX - Execute UNIX commands from the SAP system with program SAPMSOS0  RSET - Reset/Delete data without archiving

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SYNC - Reset buffers

S_BTCH_ADM  Provides all authorizations for managing background jobs  Path: TOOLS - ADMINISTRATION - MAINTAIN USERS PROFILES - Enter S_BTCH_ADM - LIST - Select profiles and choose WHERE-USED LIST. S_PROGRAM  Part of the object class „Basis: Development Environment‟  ABAP/4: Program Run Checks  Values for field P_GROUP  Any Any program group or for example (TEST)  Values for field P_ACTION  SUBMIT - start programs  EDIT - maintain program attributes, copy programs, delete programs  VARIANT - Maintain program attributes and texts  BTCSUBMIT - Submit program for background execution S_TRANSPRT  Part of the object class „Basis: Development Environment‟  Correction and Transport System and Request Management  Permits access to ABAP/4 development workbench, customizing system, and Correction and Transport System S_EDITOR  Part of the object class „Basis: Development Environment‟  Permits editor checks for maintaining tables (release 2.) S_QUERY  Part of the object class „Basis: Development Environment‟  Authorization for ABAP/4 Query  Permits you to run or maintain queries S_DEVELOP  Part of the object class „Basis: Development Environment‟  Permits access to ABAP/4 development tools and dictionary/data modeler, screen and menu painters, and object browser.  Path: TOOLS - ADMINISTRATION - MAINTAIN USERS - AUTHORIZATION INFORMATION - OVERVIEW - AUTHORIZATIONS - CHOOSE OBJECT - Select „Basis: Development Environment‟ - Choose one of the objects - Enter * in Authorization Field - LIST - Choose WHERE-USED LIST to obtain profiles - Select profile and choose WHERE-USED LIST to obtain users. 14. Determine all users with the standard user profile S_SPOOL_ALL . This profile would provide the user with all authorities to bypass any restrictions on spool access. 15. Determine that all users on the system belong to a group 16. Determine what audit trails exist and who reviews them on a regular bases 17. Ensure that SAP_NEW is not used in the production environment  Allows for the automatic release updates of new authorizations to this user. 18. Determine who is defined to the “Super” user master record

19. Ensure that the SAP* userid is protected by setting login/no_automatic_user_sap* 20. Determine who has what access rights into the system by using the following methodology TOOLS-ADMINISTRATION-MAINTAIN USERS-INFORMATION-OVERVIEWAUTHORIZATION CHOOSE OBJECT- (example Financial Accounting) Then (example Company Code) * Activity 02 (or any other activity code) LIST Where Used (gives you Authorization-objects) Where Used (gives you Profiles) Where Used (gives you Users) Using this methodology you can view any critical object for any module to determine which users have what access rights. 21. Review procedures to ensure that additions, changes, and deletions of user‟s access privileges are properly maintained. 22. Determine the procedures followed in the event emergency access privileges are required. 23. Determine who review the following log files:  SAP System Log  Operating System Logs for SAP messages (optional)  Change Documents  Dictionary Logs  Path: Development - ABAP/4 DICTIONARY - INFORMATION SYSTEM  Log of Security Changes  Path: TOOLS - ADMINISTRATION - MAINTAIN USERS - [ USERS, PROFILES, AUTHORIZATIONS] - INFORMATION - CHANGE DOCUMENTS  Changes to a user‟s authorizations  Changes to password, user type, user group, validity and account ID for a user  Changes to profiles (activation)  Changes to authorizations (activation)  Activity Log  Path: TOOLS - ADMINISTRATION - MONITORING - SYSTEM LOG  on [USER, DATE, TERMINAL, TYPE OF MESSAGE]  CTS logs  Path: SE10 XI. 1. 2. 3. 4.

Review The Audit, Security, And Control Of The Core Modules Review or document the workflow of the application. Identify key exposures within the workflow. Determine if adequate controls exist to mitigate the identified exposures. Access Control  Review all users that have access to the application and ensure that they require this level of access.  Signon Access

5.

6.

7. 8. 9. 10. 11. 12.

13.

 Menu Level Access  File Level Access  Review User ID associated with the data file to ensure that only authorized users are allowed access to the data.  Test the invalid attempts for userid and password  Obtain a copy of the corporate security standards. Determine if a user can log on directly to NT, Unix, Oracle or DB2 without going through the initial logon process.  Review all default users to ensure that proper security and control is maintained. Review the security administration of:  adding users  deleting users  updating user information  password construction  Determine who is the system administrator for the application and how many of these administrators are assigned to the application. Integrity Checking  Evaluate sensitive or critical on-line transactions to ensure that they perform according to the established integrity standards.  Evaluate sensitive or critical batch jobs to ensure that they perform according to the established integrity standards. Evaluate any sensitive or critical derived data to ensure that it is created according to the established integrity standards.  Review the final edit process to ensure the integrity of the process  Review all system interfaces to determine that data integrity is properly maintained. Evaluate the outputs of the system to ensure that sensitive or critical output is properly handled. Evaluate any recent application failures to ensure that an adequate contingency plan exist. Evaluate several recent application changes to ensure that proper procedures were followed. Evaluate the level of system documentation to ensure that it is adequate. Interview the user to ensure that they are satisfied with the current system and that it meets the organization‟s business needs. Review the management reports to see if additional reports are needed:

Determine if any back doors exist in the system  Unix  Oracle  Informix  DB2  NT  SAP

XII. Review The Change Management Process

1. Determine that proper segregation of duties are in place for the migration of test to production 2. Determine and evaluate change control procedures for Emergency fixes Master Data Configuration elements ABAPs Custom Programming SAP code 3. Determine who has the authority to migrate modified customer-defined objects to production SE01 - old, replaced by Workbench Organizer SE06 - Used to set up and maintain the Workbench Organizer (Dictionary Access) SE09 - Enables the ABAP/4 Development Workbench SE10 - Customizing 4. Sample some recent changes for your audit area and review the procedures followed. 5. Identify the architecture of the change environment  Development  Integration  Consolidation  Production 6. Determine if repairs are properly made. 7. Determine if all ABAP programs check for proper authorization prior to production implementation. (Authority-Check). These programs should be extensively tested. XIII. Network Audit, Security, And Control 1.

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Determine that all authentication processes within the application architecture are secured as they go across the network. Determine that all authentication processes within the Client/Server architecture are secured as they go across the network.  Bridges  Routers  Hubs Determine that the administrative rights to the gateway are properly assigned.

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Determine that the authentication mechanism to signon to the gateway is secured.

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Determine if the configuration parameters for the gateway are properly set.

6. 7.

Determine if sensitive data travels across the network in clear text. Ensure that network diagnostic tools are properly assigned and locked up when not in use.

8. 9.

Determine if the SNMP agent is enabled within the network components. Ensure that only authorized users can access the SNMP‟s capabilities.

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XIV. Security, Audit, and Control of Remote Communications

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Obtain a listing of all remote connections attached to the SAP environment.

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Determine that all remote connections enter through a secured point of entry.

3. 4.

Validate the signon requirements for remote authentication. Ensure that direct access to Personal Computers or File Servers is restricted without first going through the authentication server. Ensure that the authentication process does not go across the network in clear text. Determine that a log file records all connections. Ensure that any hacking activity is properly controlled by good authentication controls.

5. 6. 7. Tables

DD02T DD09L T003 TOBJ TACT TSTC TRDIR TDDAT FC31 USR01 USR02 USR03 USR04 USR05 UST10C UST10S UST12 USOBT

Information on all tables Tables and log field to log changes to configuration tables Defines for each document type the account type that can be accessed Objects Activity Codes Transactions ABAP programs and authorization groups in field SECU Authorization groups Maintaining accounting periods User master record User id and password User address information Contains link between user-id and attached profiles Field defaults Establish the link between one composite profile and its subordinate components Attaches objects and authorities to single profiles Lists possible authorities with their field values per authorization object Objects required by a transaction are referenced in this table

Profile Generator When the profile generator is used, the relevant authorization objects are selected automatically, based on the selected functions from the company menu (business transactions) by the administrator, and group together in a new authorization profile. Session Manager Defines corporate menu and user specific menus can be generated for each user. This user menu only allows the user to use the business transactions available in the menu. SAP Access to client 066 1. 2.

Echo sessions and observe activity Enable table logging of data changes on key tables

3. 4.

New audit log available in 4.0B records a user and the transactions they performed and whether they were successful/failed at the transaction Statistics analysis log (STAT) records user and transactions (volatile, deletes at midnight)     

If SAP has ABAP/4 access in 066 they can effectively “jump” across clients Even ABAP/4 Workbench – Display “03” access to SE38 and object S_DEVELOP provides the ability to EXECUTE programs Challenge SAP “why” they are asking for more access. Disable the connection when SAP not logging on Effective use of the SAPRouter to prevent unauthorized access from other sources.