Overview of Important SAP Tables
Below, we list the most important tables for various areas. SAP originates from Germany, which explains the unique table names. A table alone is not very useful; you also need to know which columns it contains. For that, I always use the following website: https://www.se80.co.uk/sap-tables/?name=bseg.
General Ledger (GL)
Note: In S/4HANA, it is best to export ACDOCA instead of BSEG, as it is the replacement. The ACDOCA table does not exist in older SAP systems.
| Table Name | Description | Relevance for Audit |
|---|---|---|
| BKPF | Document Headers | Contains core information about bookings, such as document number and date |
| BSEG | Document Items | Detailed financial transactions, such as general ledger account and amounts |
| ACDOCA | Universal Journal | Central repository for financial and management reporting in S/4HANA |
| SKA1 | General Ledger Accounts (Main) | Contains master data for general ledger accounts |
Master Data
| Table Name | Description | Relevance for Audit |
|---|---|---|
| LFA1 & LFB1 | Vendors (Master Data) | Contains information about vendors, including bank details |
| KNA1 & KNB1 | Customers (Master Data) | Similar to LFA1 but for customers |
| MARA & MAKT | Materials (Master Data) | Essential for inventory management and purchasing control |
Purchasing
In purchasing, you will find both EKBE and RBKP/RSEG. Both tables contain invoice information. EKBE tracks the entire history of a purchase order (receipts, invoices, and payments), while RSEG/RBKP is specifically focused on invoice registration. The choice of the relevant table depends on the type of data you need.
| Table Name | Description | Relevance for Audit |
|---|---|---|
| EKKO | Purchase Orders (Headers) | Contains information about purchase orders |
| EKPO | Purchase Orders (Items) | Detailed level of purchase orders, including ordered quantities and prices |
| RBKP | Invoices (Headers) | Information about invoices received from suppliers |
| RSEG | Invoices (Items) | Detailed invoice information per item |
| EKBE | Historical Purchase Documents | Contains information about goods receipts, invoice bookings, and payment details related to purchase orders |
Sales
| Table Name | Description | Relevance for Audit |
|---|---|---|
| VBAK | Sales Orders (Headers) | Overview of sales orders and contracts |
| VBAP | Sales Orders (Items) | Detailed information about sold products and services |
| VBRK | Sales Invoices (Headers) | Main information about invoices sent to customers |
| VBRP | Sales Invoices (Items) | Detailed invoice information per sold item |
Goods Movements
| Table Name | Description | Relevance for Audit |
|---|---|---|
| MKPF | Material Document | Contains booking information for goods movements |
| MSEG | Material Document Items | Details about individual goods movements |
| LIKP | Deliveries (Headers) | Contains information about outgoing deliveries |
| LIPS | Deliveries (Items) | Details of outgoing deliveries per item |
Other Tables
| Table Name | Description | Relevance for Audit |
|---|---|---|
| USR02 | User Data | Contains information about users and their last login |
| CDHDR/CDPOS | Change History | Tracks changes made in SAP (e.g., in master data). |
This is just a small selection of the thousands of tables used in SAP. The relevant tables depend on the specific audit question.
Differences Between SAP ECC and S/4HANA
SAP has transitioned from ECC to S/4HANA. Most of the tables mentioned above still exist. However, as noted earlier, exporting ACDOCA is preferable over BKPF/BSEG.
How to Export SAP Data?
It is great that the data is in the system, but you likely want to extract it. First, it is important to know that some files can become very large (CDPOS, for example). Make sure you know which filters to apply, such as a year, company code (BUKRS), or a specific period.
SAP provides various methods to export data for analysis.
The following three are user-friendly but only suitable for small datasets. They execute a query directly on the database without optimization.
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SAP GUI (via SE16N or SE11): Allows you to view tables and export them to Excel or CSV.
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SAP Query (SQVI): A simple way to combine datasets without deep technical knowledge.
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SAP Fiori: In S/4HANA, you can retrieve data via Fiori apps.
For larger datasets (more than 10,000 records), the following methods require more technical expertise but allow for efficient extractions:
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ABAP Queries or Custom Extractions: For large datasets, an SAP expert can write an ABAP program for efficient data extraction.
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Third-Party Tools: Many auditors use specialized tools to further analyze SAP data.
Conclusion
SAP contains a wealth of information for auditors, but it is important to know where to look. Hopefully, this overview has helped you navigate the relevant tables and data extraction methods!
