| Table | What it holds | Key fields | Used in testing for |
|---|---|---|---|
| LFA1 | Vendor master — general data | LIFNR, NAME1, LAND1, ORT01, ERDAT, ERNAM, SPERR, LOEVM | Vendors created in the period and by whom; blocked or deleted vendors still transacted with; duplicate names. |
| LFB1 | Vendor master — company code data | LIFNR, BUKRS, AKONT, ZTERM, ZWELS, REPRF | Payment terms and payment methods by vendor; whether the duplicate-invoice check is switched on. |
| LFBK | Vendor bank details | LIFNR, BANKS, BANKL, BANKN | Bank accounts shared between vendors, or between a vendor and an employee. |
| EKKO | Purchase order — header | EBELN, BUKRS, BSART, LIFNR, EKORG, BEDAT, ERNAM, AEDAT, FRGKE | Orders raised after the invoice date; orders split to stay under an approval limit; release status. |
| EKPO | Purchase order — items | EBELN, EBELP, MATNR, TXZ01, MENGE, NETPR, NETWR, WERKS, LOEKZ | Price of the same item across vendors and over time; deleted lines; order value by plant. |
| EKBE | Purchase order history — receipts and invoices against each line | EBELN, EBELP, VGABE, BEWTP, BELNR, BUDAT, MENGE, DMBTR | Three-way match: quantity and value received against invoiced, line by line; invoices booked before receipt. |
| RBKP | Vendor invoice (posted through purchasing) — header | BELNR, GJAHR, LIFNR, XBLNR, BLDAT, BUDAT, RMWWR, USNAM, STBLG | Duplicate invoices; invoices dated before the order; reversed invoices; who posted. |
| RSEG | Vendor invoice — items | BELNR, GJAHR, EBELN, EBELP, MENGE, WRBTR | Invoice quantity and value against the order line. |
| BSIK / BSAK | Vendor open items / cleared items | LIFNR, BELNR, XBLNR, BLDAT, WRBTR, SHKZG, UMSKZ, AUGBL, AUGDT | Vendor ageing; debit balances and open advances; which payment cleared which invoice. |
| REGUH / REGUP | Payment run — payments and the invoices in each | REGUH: LAUFD, LAUFI, LIFNR, VBLNR, RWBTR. REGUP: LAUFD, LAUFI, BELNR, XBLNR | Payments agreed to the bank statement; same amount paid twice; payments outside the run. |
| PAYR | Cheque register | CHECT, HBKID, VBLNR, LIFNR, RWBTR | Cheque sequence and gaps; cheques against payment documents. Only where cheques are issued from SAP. |
| Table | What it holds | Key fields | Used in testing for |
|---|---|---|---|
| BKPF | Accounting document — header | BUKRS, BELNR, GJAHR, BLART, BLDAT, BUDAT, CPUDT, USNAM, TCODE, XBLNR, BKTXT, STBLG, WAERS | Journal testing: back-dated entries (entry date against posting date), entries by user, manual document types, reversals. |
| BSEG | Accounting document — line items | BUKRS, BELNR, GJAHR, BUZEI, KOART, SHKZG, HKONT, DMBTR, WRBTR, SGTXT, ZUONR, KOSTL, LIFNR, KUNNR | The other half of journal testing: accounts hit, amounts, narration, unusual account pairs. |
| FAGLFLEXA | General ledger line items (where the new general ledger is active) | RLDNR, RBUKRS, RYEAR, DOCNR, RACCT, HSL, PRCTR | Line items by ledger and profit centre. |
| GLT0 or FAGLFLEXT | General ledger totals — classic or new general ledger | RBUKRS / BUKRS, RYEAR, RACCT, HSLVT, HSL01 to HSL16 | Rebuild the trial balance and agree it to the line items received. |
| BSIS / BSAS | G/L account open items / cleared items | BUKRS, HKONT, BELNR, BUDAT, DMBTR, SHKZG, AUGDT | Old open items on clearing, suspense and control accounts. |
| SKA1 / SKB1 / SKAT | Chart of accounts — account, company code settings, and names | SKA1: KTOPL, SAKNR, XBILK, KTOKS. SKB1: BUKRS, SAKNR, XSPEB. SKAT: SAKNR, TXT50 | Map accounts to the financial statements; accounts created in the period; blocked accounts posted to. |
| T001 | Company codes | BUKRS, BUTXT, LAND1, WAERS, KTOPL | Confirm which entities, currencies and charts of accounts the extract covers. |
| T001B | Posting periods open, by account type | MKOAR, FRYE1, FRPE1, TOYE1, TOPE1 | Whether earlier periods are still open for posting, and for which account types. |
This list covers system data only. An audit also needs documents that are not in any table: approvals, contracts, the delegation of authority, reconciliations, minutes. Those are in the internal audit data request list, which is written by process and works for any system. Use the two together: that one for what to ask the process owners, this one for what to ask the SAP team.
Ask for whole tables for the period rather than filtered reports. A report someone has filtered is a sample chosen by the person being audited; the table is the population. With the full line items in hand, tests such as the duplicate payment tests and journal-entry tests run on every transaction, and the same extract can be re-run every month.
Planning what to test with the data? Score journal entries for risk or build the sampling plan for the areas where the full population is not available.
SAP keeps each kind of record in its own table, and an audit of a process needs a small, predictable set of them. For vendor payments that is the vendor master (LFA1, LFB1, LFBK), purchase orders (EKKO, EKPO), the purchase order history that links receipts and invoices to each order line (EKBE), vendor invoices (RBKP, RSEG) and payments (REGUH, REGUP). For sales it is the customer master (KNA1, KNB1), orders (VBAK, VBAP), deliveries (LIKP, LIPS) and billing documents (VBRK, VBRP). For the general ledger it is the accounting document header and line items (BKPF and BSEG), or the Universal Journal (ACDOCA) in S/4HANA.
This builder turns that into a request. You pick the process cycles in scope and whether the system is ECC or S/4HANA. For each cycle the page lists the tables, the fields that matter for testing, and what each table is used for, so that the SAP team understands why it is being asked for and can suggest a better source if one exists in your installation. The Excel download adds the columns that make it a working request: period, company code, format, owner, date received, row counts and whether control totals were agreed.
The difference between ECC and S/4HANA is mostly in finance and inventory. In S/4HANA every financial line item is in ACDOCA, and the older index and totals tables (BSIS, BSAS, BSIK, BSAK, BSID, BSAD, GLT0, FAGLFLEXT) exist only as compatibility views calculated from it. Material documents are in MATDOC in place of MKPF and MSEG. Vendors and customers are maintained as business partners, though the LFA1 and KNA1 tables are still filled. The page marks each of these when S/4HANA is selected.
Two cautions apply to every installation. First, custom fields and custom tables — names beginning with Z or Y — hold much of what an Indian company needs to test, such as GST and TDS details and approval data, and they differ everywhere. Second, older documents may have been archived and will not be in the live tables. Ask the SAP team to state both in writing when they deliver the extract.
Illustrative only. A group's main operating company runs SAP ECC under one company code, and two smaller subsidiaries are on Tally. Internal audit is reviewing vendor payments for April to September 2026 and wants to test every invoice and payment rather than a sample.
