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SAPCPMSAPSAP?SAPAG2007,Title/FirstNameLastName/3?SAPAG2007,Title/FirstNameLastName/4?SIGNITUREUTILITIESHASTORESTATEFINANCIALSFORTHE3RDTIME….SECQUESTIONSCFO…DURINGEXAMINATIONOFBOOGLETAKEOVER…DLComputers….Reportearningsloss,stakeholdersupinarms…..RETAILGIANTDECLARESBANKRUPTCY……?SAPAG2007,Title/FirstNameLastName/52010CFO:Source:InternationalFederationofAccountantsFinancialManagementAccountingCommitteeCFO:CFO26%46%16%18%19%CFO22%20%32%GRCCPMERPFortune10020%CEOCFOSAPAG2007,Title/FirstNameLastName/6~*:“TurningGreatStrategyintoGreatPerformance”,*40%SAPAG2007,Title/FirstNameLastName/7?:??????SAPSAP?SAPAG2007,Title/FirstNameLastName/9SAPSAPAG2007,Title/FirstNameLastName/10SAPCPM?“SAPCFO”SAPAG2007,Title/FirstNameLastName/11CPMERPGRCSAPAG2007,Title/FirstNameLastName/12SAPAG2007,Title/FirstNameLastName/134CFO4VPCROSAPAG2007,Title/FirstNameLastName/14ERPGRCITCPMOfficeweb2.0ITSAPAG2007,Title/FirstNameLastName/15SAPAG2007,Title/FirstNameLastName/16SAPAG2007,Title/FirstNameLastName/17SAPAG2007,Title/FirstNameLastName/18Web2.0MSOfficeExcelSAPAG2007,Title/FirstNameLastName/19WebMicrosoftExcelSAPAG2007,Title/FirstNameLastName/20SAPAG2007,Title/FirstNameLastName/21SAPSAP?SAPAG2007,Title/FirstNameLastName/22SAPCPMSAP™SAPSAPAG2007,Title/FirstNameLastName/2366%,13%…690%1833099“3-5%,5-15%[…]6-12510”SAPAG2007,Title/FirstNameLastName/24SAPCPM90MSOfficewebCPMSAPCPM2010SAPAG2007,Title/FirstNameLastName/25SAPSAP/SAPAG2007,Title/FirstNameLastName/26SAP25CFO(ERP+GRC+CPM)CPMSAPCPMNetWeaver(14,000)SAPCPM2010SAPSAPAG2007,Title/FirstNameLastName/27SAPSAP?SAPAG2007,Title/FirstNameLastName/28CFO200220052007SAPGRCRiskManagementSAP-CISCOGRCCompositeApplicationsSAPBusinessProfitabilityManagementbyAcornSAPStrategyManagementSAPBusinessPlanning&Consolidation2006SAPERPFinancialsSAPManagementofInternalControls(MIC)SAPStrategicEnterpriseManagement(SEM)SAPAnalytics2004SAPGRCGlobalTradeServices(GTS)SAPGRCSolutions(SAPxEM,EH&S)SAPGRCProcessControlsSAPGRCAccessControlsSAPCFOSAPAG2007,Title/FirstNameLastName/291980199020002010HyperionAdaytumCognosAdaytumArborHyperionOutlooksoftHyperionBrioSAPVirsa,GRCSAPPilotOutlooksoftOracleHyperionArborClayChristenson“”SAPERP2005,SAPAnalyticsSAPCFOSAPAG2007,Title/FirstNameLastName/30AccessControlsGlobalTradeEnvironmentProcessControlsRiskManagementGRCRepository:DocumentationandMonitoringSAPSAP“OfficeoftheCFOSuite”ConsolidationPlanningBIPlatformStrategyManagementCross-IndustryGRCProfitabilityManagementERPFinancialsSAPAG2007,Title/FirstNameLastName/31ERPGRCCPMAccessControlRiskManagementProcessControlEnvironmentalComplianceGlobalTrade/SAPAG2007,Title/FirstNameLastName/32ERPGRCCPMAccessControlRiskManagementProcessControlEnvironmentalComplianceGlobalTrade/SAPAG2007,Title/FirstNameLastName/33ERPGRCCPMAccessControlRiskManagementProcessControlEnvironmentalComplianceGlobalTrade/SAPAG2007,Title/FirstNameLastName/34SAPNetWeaverBISAPERPERPSAPEnterpriseRiskManagementRiskGRCRepositoryCompliance&ControlsGovernanceCorporateSustainabilityManagementProcessControlGlobalTradeEnviron-mentalGRCCompositesSAP/CiscoConsolidationAccessConrolStrategyManagementPlanningProfitabilitySpendAnalyticsCorporatePerformanceManagementAnalyticxAppsSAPAG2007,Title/FirstNameLastName/35SAPCPMSAPAG2007,Title/FirstNameLastName/36“”:::KarlFinkenzellerCIOSAPAG2007,Title/FirstNameLastName/37ITCPMSAPCPMFlextronicsIT:IT9ITP&L–4,000SAPCPM