Gartner Research

Minimize These Top Three SAP Software Audit Risks: Indirect Access, User Profiling and S/4HANA Pressure

Published: 13 December 2017

ID: G00341397

Analyst(s): Roberto Sacco, Bill Ryan


Gartner has seen a significant increase in SAP audit inquiries. We highlight the three most common areas of risk related to SAP audits and identify how sourcing and vendor management leaders can best prepare for and mitigate them.

Table Of Contents
  • Key Challenges



  • Quantify Indirect Access Exposure
    • Diageo Court Case on SAP Indirect Access
    • Define "Indirect Access"
    • Identify and Categorize Integration Points to Mitigate Risk
    • Factor In SAP's New Approach to Indirect Fees
  • Leverage Hana and S/4HANA Adoption to Resolve Compliance Exposure, but Only If a Thorough Assessment Results in a Strong Business Case
    • Sales of S/4HANA Are of Vital Strategic Importance to SAP
    • SAP Customers Are Not as Fast to Adopt S/4HANA as SAP Would Like
    • Audits Are Used to Encourage Adoption of S/4HANA
  • Ensure That Any Lower-Cost SAP Named User Listed in Your Contract Is Well-Justified by Quantified Volume and Type of Access
    • Guidelines for Classification of SAP Users, Outside of the Functional or Usage Restrictions in the Contract

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