After exchange with the FACC department, NGS identified the key control points of SOX costing being the control point Manual (in JV, check, sign). The use of Work Flow to approve JV documents is necessary but not suitable at this stage for the following reasons:<br>-At HVN is not synchronized on the management of electronic documents: the preparation of data done on Excel, the pre-upload of JV documents on the system but to the review stage must be signed hard then the checker must sign again , which leads to increased workload for employees.<br>-Most of the steps costing are doing on Excel, it checks the correct error of data also on a lot of Excel files so the approval on the system does not make sense. The SAP system is also insufficient data to be able to automatically check.
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