# SAP S/4HANA Inventory & Warehouse Management Internal Audit
> Master risk-based auditing for SAP S/4HANA MM-IM and EWM. Learn key T-Codes, inventory valuation risks, and stock movement controls.

Tags: sap-audit, s4hana, warehouse-management, internal-audit, inventory-control, ewm, risk-management
## Internal Audit: SAP S/4HANA Inventory & Warehouse Management
Training series covering a risk-based approach to MM-IM and Embedded EWM processes.

## System Architecture: MM-IM vs. Embedded EWM
* **Material Management (IM):** Focuses on quantity and value at the Storage Location (SLOC) level. Key table: MARD.
* **Extended Warehouse Management (EWM):** Focuses on precise location at the bin level using Handling Units (HU). Key table: /SCWM/AQUA.
* **Audit Risk:** Synchronization errors (Queues SMQ1/SMQ2) between architecture layers.

## Inbound and Outbound Process Risks
* **Inbound:** Risks include 'Phantom Receipts' (GR posted without physical arrival) and Palletization errors.
* **Outbound:** The 'Shipping without Billing' risk where Post Goods Issue (PGI) isn't executed. Key report: VL06O.

## Internal Issuance & Scrap Management
* **Movement Types:** 201 (Cost Center), 261 (Order), 551 (Scrapping).
* **Control:** Reconcile MSEG table for MvT 551 with physical Scrap Authorization Forms to prevent fraud.

## Physical Stock Count & Inventory Valuation
* **Methods:** Periodic Inventory vs. Cycle Counting.
* **Valuation Risk:** Unauthorized manual price changes via MR21 affecting the P&L.
* **Price Control:** Moving Average (V) for raw materials and Standard (S) for finished goods.

## The Auditor's Toolkit: Key SAP Transactions
* **MB51:** Material Document List (movement history).
* **MB5L:** Stock Value Reconciliation (Sub-ledger vs. General Ledger).
* ** /SCWM/MON:** Warehouse Monitor for EWM operations.
* **MC46:** Analysis of slow-moving items (>365 days).
---
This presentation was created with [Bobr AI](https://bobr.ai) — an AI presentation generator.