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Technique to list all User Exits in SAP
There are a number of techniques SAP have used over the years to implement user-exits.
The most recent exits will be found in CMOD. Using CMOD (or SMOD), you can list all the enhancements available, that use this technique. As is usual in the SAP world, the later the version of SAP you are using, the more exits are available.
Other exits do not use the enhancement technique. For example, in Sales Order Processing (SAPMV45A), SAP have provided empty forms, such as USEREXIT_SAVE_DOCUMENT_PREPARE that can be used to provide customer functionality. With one client, this was used to set the blocking indicator on a sales order, if a manual change had been made to pricing.
Another technique is the use of validation and substitution rules in the financial modules.
The best way to find the user exits available is through the IMG. The relevant nodes will take you to where the customization can be performed. Usually, the associated IMG note details the use of each exit, though there are gaps.
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