GDPdU and Decommissioning
The PBS Portfolio in Practice
Walter Steffen, PBS Software GmbH
Agenda
ƒ Business
B i
C
Case "GDPdU" - Challenges
Ch ll
ƒ Strategy
gy Z1 Access in Practice
ƒ Strategy Z3 Access in Practice
ƒ Business Case "System Decommissioning" - Challenges
ƒ Strategy System Decommissioning in Practice
ƒ What we have planned
2
PBS Software GmbH, June 8, 2010
Agenda
ƒ Business
B i
C
Case "GDPdU" - Challenges
Ch ll
ƒ Strategy
gy Z1 Access in Practice
ƒ Strategy Z3 Access in Practice
ƒ Business Case "System Decommissioning" - Challenges
ƒ Strategy System Decommissioning in Practice
ƒ What we have planned
3
PBS Software GmbH, June 8, 2010
Business Case "GDPdU"
GDPdU - Challenges
Source
Z1
Z3
Analysis Software
SAP
Database
PBS archive add ons
PBS
Index
AIS/DART
File
ADK
File
ƒ Audit periods are a long
way in the past
ƒ Data must be able to be
destroyed at the end of
the ILM
4
ƒ Type of dialog access
including archive data
connection
ƒ Enhanced data access
by the fiscal authority
PBS Software GmbH, June 8, 2010
Extract stock
from DART or
PBS DEI
IDEA,TaxAudit,
ACL...
ƒ No or unclear statement ƒ Diversity of
about data volume
interfaces
ƒ New additional
ƒ Reconciliation of
international
extraction scope
requirements
Agenda
ƒ Business Case "GDPdU"
GDPdU - Challenges
ƒ Strategy Z1 Access in Practice
ƒ Strategy Z3 Access in Practice
ƒ Business Case "System Decommissioning" Challenges
ƒ Strategy
St t
System
S t
Decommissioning
D
i i i iin P
Practice
ti
ƒ What we have planned
p
5
PBS Software GmbH, June 8, 2010
Strategy Z1 Access in Practice
ƒ Organization of Data Access to Archive Data
File System
SAP
Database
ADK
File
Delimitation
D t Archiving
Data
A hi i
Org.Element for ex.
"To fiscal year"
Delimitation
D t IIndexing
Data
d i
"To archive date"
6
Period
PBS
Index
Up-to-date
PBS
Index
Up-to-date - 1
PBS
Index
aktuell
Up-to-date - 2
PBS
Index
aktuell
Up-to-date - n
PBS Software GmbH, June 8, 2010
Main
Index
Storage System
Long-term
g
Index
Index
inactive
Audit
Strategy Z1 Access in Practice
ƒ Form of the Authorization Profile
Administrator
User/Auditor
ƒ Transaction authorization /PBS/*
ƒ Transaction authorization /PBS/*
ƒ S_ARCHIVE = 01 (create)
ƒ S_DATASET = 01 (create)
ƒ S_ARCHIVE = 03 (display)
ƒ S_DATASET = 33 (read)
ƒ Form of the Audit Period
Maintain SAP standard customizing via the transactions TPC2 (user)
(user),
TPC4 (application), TPC6 (period). Customizing is also applied in PBS.
ƒ Form of Auditor Roles
Enhancement of single roles SAP_AUDITOR_TAX_* or composite role
SAP_AUDITOR_TAX (AIS tax audit) for an integrated access to the dataset of the
period
audit p
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PBS Software GmbH, June 8, 2010
Strategy Z1 Access in Practice
ƒ Form of Auditor Roles
= PBS version available
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PBS Software GmbH, June 8, 2010
Strategy Z1 Access – Enhanced Data Access by
the Fiscal Authority
2009
Source: DSAG manual, recommendation to use GDPdU (legal regulations in Germany), version 3.01, 2009
Technical Z1/Z2 Access
... Using transactions SE16, SE16N, SE16 derivatives and SE17, you can carry out table evaluations that render
the taxpayer's
taxpayer s classification for tax purposes irrelevant. For example, the external auditor could view all companycompany
code-dependent data in table xxxx and the restriction to company code nnnn that is contained in the user role
would not take effect. This way, the audit scope defined in the tax audit notice would be exceeded.
Comment of Fiscal Authority:
These transactions are important for the audit, for example, to check if any other tax-relevant data exists that is not
contained in the auditor role (especially SAP users' own developments in tables, reports, etc.). These transactions or
others with the same content are to be released so that an overview of the entire system is enabled. The DSAG has
already been informed of this on a number of occasions.
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PBS Software GmbH, June 8, 2010
Strategy Z1 Access - PBS SE16
SE16_PERSONAL
PERSONAL
SE16 for end user by SPLIT of function into Administration and Application
End user
SAP Database
User-specific
Layout Definition:
. Table range
. Value sets
. Authorizations
. Selection fields
. Output fields
Assignment
User Master
Master Data
Transaction
Data
User
Customizing
Data
Customer Tables / Table Views
Highlights: Snapshot datasets, date-related authorization check
Table template for fast Go Live
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PBS Software GmbH, June 8, 2010
Agenda
ƒ Business
B i
C
Case "GDPdU" - Challenges
Ch ll
ƒ Strategy
gy Z1 Access in Practice
ƒ Strategy Z3 Access in Practice
ƒ Business Case "System Decommissioning" - Challenges
ƒ Strategy System Decommissioning in Practice
ƒ What we have planned
11
PBS Software GmbH, June 8, 2010
Strategy Z3 Access in Practice
SAP
Database
PBS
Extractors
PBS CDART
ADK
File
AIS
File
DART
Extract
AIS
File
ACL
IDEA
EXCEL
SAP BW
PBS CMM - Materials Management
PBS CSD - Sales
PBS CPCA - Profit Center Line Items
PBS CWM - Warehouse Management
PBS CFICA - Contract Account
DART
PBS CBW - Extrakt
Business Warehouse
PBS NAI-Q -Datei
Query Tool
PBS CAB - Agency Business
PBS CFI - Financial Accounting
PBS CDART - Data Retention Tool
PBS ECS - Content Extractors
12
PBS Software GmbH, June 8, 2010
PBS CISU - Utilities
Strategy Z3 Access in Practice
Taxpayer
Data
scope
Retention
Management
Transfer
process
Data
D
t
Interface
Standardization
B i
Business
C
Case "GDPdU"
Harmonization of legal
requirements and requests within
the legal external tax audit
Data set
for audit
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PBS Software GmbH, June 8, 2010
Tax Auditor
Strategy Z3 Access in Practice
ƒ Recognizable trends for harmonizing the data volume within the scope
of Z3 external audits
ƒ IInternational
t
ti
l example
l
Standard Audit File Tax (SAFT)
ƒ National example – Lower Saxony
Braunschweig Model
ƒ International example – North Rhine-Westphalia
Data model of tax auditor for big enterprises and groups
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PBS Software GmbH, June 8, 2010
Strategy Z3 Access in Practice
ƒ International example
Standard Audit File Tax ((SAFT))
ƒ Definition
ƒ The Standard Audit File Tax is a standardized file that contains reliable data exported from
the accounting system.
system
ƒ Both the contents and the data format of the export file are defined in the Standard Audit
File Tax
ƒ Basics for SAF-T standards
ƒ OECD policies
ƒ Guidance for Standard Audit File –Tax
ƒ Guidance on Tax Compliance for Business and Accounting Software
ƒ Contents
g system
y
((business operations,
p
,
ƒ contains all entries in an accounting
opening balance sheet, transfer and follow-up postings) added by master data
ƒ Usage
ƒ Austria, Great Britain, The Netherlands, Spain (optional), Portugal (mandatory)
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PBS Software GmbH, June 8, 2010
Strategy Z3 Access in Practice
ƒ Standard Audit File Tax for Portugal (SAF-T-PT),
SAP HW 1082823,1128119
ƒ Contains Data from FI, Materials Management and Sales
ƒ Based on DART extracts in the SAP Standard
PBS
CDARTbzw.
SAP-DART
PBS–CDART
Comp.Code = PT
DART
Extract
XML
File
SAP
Database
PBS archive add on CFI
16
SAP Report
until 2009: RTXDART_PT
from 2010: RSAFT_PT_XML
PBS Software GmbH, June 8, 2010
ADK
File
PBS problem
bl
number:
b
13672
Strategy Z3 Access in Practice
ƒ National example – Lower Saxony
Braunschweig
g Model
ƒ Target: Display of a virtual Accounting in IDEA
ƒ Raw data is based on 23 DART segments
ƒ Recommendation for DART by the fiscal authority
ƒ Recommendation for PBS extracts by the fiscal authority (new)
DART
Extract
PBS
AIS
File
Import Raw Data from
g Model
Braunschweig
for DART
Import Raw Data from
Braunschweig Model
for PBS Data Export Interface
Check makro of Lower
Saxony's fiscal authority
PBS problem number: 14757
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PBS Software GmbH, June 8, 2010
Strategy Z3 Access in Practice
PBS problem number: 14757
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PBS Software GmbH, June 8, 2010
Strategy Z3 Access in Practice
ƒ National example – North Rhine-Westphalia
Data model of tax auditors for big enterprises and groups
ƒ Fiscal authority recommends the IDEA enhancement TaxAudit
ƒ TaxAudit enables simulation of external tax audit using configured
audit cases
ƒ Automatization of data transfer to the audit software by a
manufacturer-specific
manufacturer
specific interface (HSS interface)
ƒ Field catalog from master and transaction data with fixed field name
PBS
AIS
File
XML File
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PBS Software GmbH, June 8, 2010
PBS HSS
Interfface
PBS TaxAudit
T A dit
Extract Monitor
Strategy Z3 Access in Practice
ƒ Transaction /PBS/CFI_HSSM
HSS Extract Monitor
PBS problem number: 14811
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PBS Software GmbH, June 8, 2010
Strategy Z3 Access in Practice
ƒ Targets of the external tax audit during the Z3 data access
SAP
Dynamics/
Navision
External tax audit by
data extraction
Standardization of the
auditing procedures
I d t 1
Industry
Company 1
Company
p y2
Industry
y2
Company 3
Sage
Comparability of industries
Company 4
DATEV
Acceleration of auditing cycles
Industry
yn
Company x
...
21
Standardization of the
data contents
PBS Software GmbH, June 8, 2010
Company y
Strategy Z3 Access in Practice
ƒ Typical audit steps within the external tax audit during the standardization
1. Import of raw data from different audit years
2. Makro-based setup of links between transaction data,
master data and financial statement versions
3. Calculation of profit/loss from revenue and expense accounts
per fiscal year
4. Comparison of profit/loss with the reporting data of the period in
question from the advance return for tax on sales/purchases
5. Comparison of period values per G/L account line item and detailed
analysis via individual movements of the account
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PBS Software GmbH, June 8, 2010
Strategy Z3 Access in Practice
ƒ Example customs external audit
1. Export duration total stock business processes: 35 hours
2 Export customer accounts with country code <> DE
2.
Export monitor Æ Activity-related extract Æ Dynamic selections
3. Export duration business processes due to customs audit: 80 minutes
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PBS Software GmbH, June 8, 2010
Strategy Z3 Access in Practice
ƒ Minimum retention periods
ƒ Substantial time between creation of a tax-relevant procedure and
its audit by a third party.
ƒ End of auditing activities does not relieve information from the minimum
retention period according to the German Commercial Code (HGB),
IFRS etc.
IFRS,
t
ƒ Compliant storage of documents, data, print lists, and extracts has to be
enhanced by a protection mechanism against (un)deliberate destruction
of information before the end of the retention periods.
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PBS Software GmbH, June 8, 2010
Strategy Z3 Access in Practice
ƒ Retention Management with PBS Content Link
ƒ Definition of minimum retention periods per object type via enhanced
standard customizing
g scenarios from SAP release 4.6C
ƒ Applicable for all ArchiveLink storage
ƒ Storage date + minimum retention period = expiry date
ƒ Expiry
p y date can be extended as far as required
q
but not shortened
ƒ Implementation in the current SAP standard storage processes including
(DART) and PBS extractors (extract management)
ƒ Scenarios to synchronize retention periods for documents and data in
preparation
ƒ Scenarios to destruct/destroyy irrevocablyy information objects
j
are p
performed
within particular customer projects
25
PBS Software GmbH, June 8, 2010
Strategy Z3 Access in Practice
TA: /PBS/PCL_FTWL
Function: Extend retention period
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PBS Software GmbH, June 8, 2010
Agenda
ƒ Business
B i
C
Case "GDPdU" - Challenges
Ch ll
ƒ Strategy
gy Z1 Access in Practice
ƒ Strategy Z3 Access in Practice
ƒ Business Case "System Decommissioning" - Challenges
ƒ Strategy System Decommissioning in Practice
ƒ What we have planned
27
PBS Software GmbH, June 8, 2010
Business Case "System Decommissioning"
- Challenges
SAP Information
System
SAP Live
System
Transactional Access
Query-based Data Access
Many 'concurrent' Users
Sporadic Data Accesses
Obsolete Hardware
SAP Independency
SAP Knowhow is kept
Company (partial) sale
28
PBS Software GmbH, June 8, 2010
(NON)-SAP
Retrieval System
Agenda
ƒ Business
B i
C
Case "GDPdU" - Challenges
Ch ll
ƒ Strategy
gy Z1 Access in Practice
ƒ Strategy Z3 Access in Practice
ƒ Business Case "System Decommissioning" Challenges
ƒ Strategy System Decommissioning in Practice
ƒ What we have planned
29
PBS Software GmbH, June 8, 2010
Strategy System Decommissioning in
Practice
PBS ECS
SAP Server
Local File System
Storage System
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PBS Software GmbH, June 8, 2010
Strategy
gy System
y
Decommissioning
g in Practice
Task: Extensive and complete Data Extraction
ƒ A large number of Content extractors based on SAP archiving objects
are provided
id d using
i PBS ECS
ECS.
ƒ Content extractors take data from archive and database into account
during the data selection
31
PBS Software GmbH, June 8, 2010
Strategy
gy System
y
Decommissioning
g in Practice
Automated link between
Content extract file and
standard view in ECS
Repository
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PBS Software GmbH, June 8, 2010
Strategy
gy System
y
Decommissioning
g in Practice
Task: Transfer of all company data due to (partial) sale
SAP Server
ECS Server
2. Generate new Content
via ArchiveLink
PBS ContentLink
Version NAS
ECS Server
Components
Structured Data
Documents
Print Lists
Metadata
1.Migration of existing Content
(Repository AÆRepository B)
Storage System
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PBS Software GmbH, June 8, 2010
Local
File Administration
for SAP Business
Objects
Agenda
ƒ Business
B i
C
Cases "GDPdU" - Challenges
Ch ll
ƒ Strategy
gy Z1 Access in Practice
ƒ Strategy Z3 Access in Practice
ƒ Business Case "System Decommissioning" - Challenges
ƒ Strategy System Decommissioning in Practice
ƒ What we have planned
34
PBS Software GmbH, June 8, 2010
What we have planned
ƒ Enhancement of Nearline Analytic Infrastructure by audit components
1. Validation of Z3 data extracts
AIS
FILE
PBS Data Export Interface
2 Decommissioning scenarios
2.
PBS Content Extractors
Nearline
Database
3. Monthly/Year-end closing reporting
Ad hoc standard reporting
replaces batch processes
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PBS Software GmbH, June 8, 2010
TemSe
Thank you very much for your
attention!
tt ti !
PBS Software GmbH
Schwanheimer Strasse 144a
64625 Bensheim
Phone:
Fax:
Email:
Internet:
36
06251-174 0
06251-174
06251
174 174
info@pbs-software.com
www.pbs-software.com
PBS Software GmbH, 8. Dezember 2010
Copyright
© Copyright 2010 PBS Software GmbH. All rights reserved.
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PBS Software GmbH, June 8, 2010