We would like to share internal control deficiencies identified during our operational processes. We hope that the issues and improvement points highlighted in these cases will help enhance your practical understanding of internal control requirements.
[Function/Data Changes Require Prior Approval!]
Unapproved SAP Function, data Changes/Transters
[Issue]
Program and data changes or transfers were carried out without obtaining the required approvals, creating significant internal control risks such as potential financial misstatements.
[Best Practice]
When system changes or enhancements are requested, they should be submitted through the ITSM system. The change should only proceed after obtaining approval from the appropriate authority.
[Case]
① Missing ITSM approval prior to
System development
→ Management review and approval required to assess business and IT environment suitability
② Missing ITSM approval prior to
System change migration
→ Management review and approval required before migration
[Process]
① Requesting Department
- Register development or change requests in the ITSM system
- Conduct UAT* upon completion of development
(*UAT : User Acceptance Test)
② IT Personnel
- Review and approve requests for feasibility and IT suitability
- Request migration after completion of UAT and management approval
*ITSM(IT Service Management) System
- A system for managing requests, approvals, and change history across IT services.
[Contact Us]
Please contact to the email below if you have any questions. hyeju.kim@hyundai.com (Accounting Policy Team Hyeju Kim Manager)
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