Testing and Signing Off Controlling

Keep this: job aid

Controlling test and sign-off checklist

• Coverage matrix: CO scenarios × feeding processes; a cell counts only if a CO result is checked.
• Depth by risk: product costing, settlement, margin analysis and intercompany get the most cases.
• Derivation: predict cost object, profit center and market segment; post; inspect journal entry lines.
• Negative tests: missing master data must block or land on a reviewed default, never a plausible wrong object.
• Costing: recalculate sampled materials by cost component before release; explain every difference.
• WIP and variances: hand-calculate on open and delivered orders; include a status change.
• Margin: margin analysis vs trial balance on the same scope = zero; costing-based CO-PA needs a bridge.
• Close: rehearse the CO close in order on production-like data; record durations and issues.
• Package: coverage, validations, reconciliations, rehearsal, risk acceptances, decision.
• Conditions: tested workaround, owner, date, checkable action; track to closure after go-live.