Internal Audit Handbook（2007）C6-Business Review.pdfVIP

6 Business Review Key Points ••• • The business review is not one of Internal Audit’s traditional audit tasks. • Projects with customers (consulting or development) or other matters arising from SAP’s relations with customers or partners may be examined during a business review. • The review focus may differ, depending on the circumstances and the specific request. Its focus may be one of the following: Pure implementation perfor- mance, contractual and financial aspects, or the nature and design of business relations. • A business review normally involves several rounds of meetings between the customer and the relevant management at SAP, where the current status, in- terim results, proposals, and actions are discussed. • Finally, a report is created for the Board member in charge and for the customer, explaining the matters identified and the action proposals discussed. BusinessBusiness ReviewReview asas aa The business review is not one of the traditional audit tasks of Internal Audit (for sspecialpecial FormForm ofof ReviewReview the distinction between audit and review, see Section A, Chapter 6.2.7). At SAP, this special, innovative form of review has its origins in day-to-day audit work. Projects with customers (consulting or development) or other matters arising from