A few days ago, SAP has released a new SAP Security Baseline Template. With the new version 2.5, SAP is reacting on a very common threat related to characters which look similar or very similar but because of the used codepage it is still a different character. Beside this topic, the latest version covers also changes in the following area:
- Control for HANA encryption
 - Changes for the audit log
 - new authorization objects
 - User type recommendations
 - Enhanced password settings
 - Trust Relation recommendations
 - prohibited direct user asignments in transports
 
More details can you find on the SAP Security Optimization Services Portfolio page https://support.sap.com/sos.