From the Auditor's Perspective: A Deep Dive into the DART View Tool
A key requirement for tax audit compliance is providing data in a format that auditors can use independently. This is the primary purpose of the DART View Tool. Understanding how this tool works is essential for both your IT team and for reassuring your finance department that compliance needs are being fully met.
WHAT IS THE DART VIEW TOOL?
The DART View Tool is a standalone executable program provided by SAP that can be given to tax auditors along with the DART extract files. It does not require any connection to a live SAP system. This allows the auditor to perform their analysis on their own computer, satisfying a key requirement of regulations like Germany's GoBD.
Within the SAP system, administrators can use transactions FTWH and FTWF to access the same viewing functionality to validate extracts before sending them.
KEY FEATURES THAT EMPOWER AUDITORS
The DART View Tool is designed to be powerful and user-friendly for someone who is not an SAP expert. Its main features include:
1. Data View Selection
When an auditor opens an extract, they are presented with the Data Views you configured (e.g., Z_FI_AUDIT). They can select a view to see a logical grouping of business data, rather than having to navigate hundreds of cryptic table segments.
2. Powerful Filtering and Sorting
The tool provides an intuitive interface for filtering the data. An auditor can easily filter on key fields like Document Number, Posting Date, or Amount. They can also sort the data by any column, just like in a standard SAP report, allowing them to quickly find specific transactions or identify patterns.
3. Data Summarization
Auditors often need to see totals and subtotals. The View Tool has built-in summarization capabilities, allowing them to total up values based on different criteria (e.g., "Show me the total value of all transactions for Vendor X in Period 3").
4. Flexible Export Options
While the DART extract itself is a secure, read-only file, the auditor may need to export subsets of data for their own working papers. The View Tool allows them to export their filtered or summarized views into common formats like spreadsheets or text files.
The Benefit of Independence
The most significant benefit of the DART View Tool is that it makes the auditor self-sufficient. They do not need to repeatedly ask your IT team for new reports or different slices of data. This drastically reduces the support burden on your team during a stressful audit period and gives the auditor confidence in the completeness of the data provided.
CONCLUSION
The DART View Tool is the final, critical piece of the compliance puzzle. By providing this powerful and independent analysis tool to auditors, you are not just meeting a legal requirement�you are demonstrating transparency and making the entire audit process smoother and more efficient for everyone involved.
READY FOR YOUR NEXT AUDIT?
A smooth audit depends on good preparation. Sapixos can help you prepare a complete DART package, including data extracts and guidance on the View Tool, to ensure your auditors have everything they need.
Request an Audit Readiness Review