Business Review

• 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 performance, 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, interim 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.