SELECT p.qtdabe ,p.numped,p.codfil FROM e120ped p
INNER JOIN (SELECT SUM(e120ipd.qtdabe) AS TOTAL_ABE,
		e120ipd.numped AS PED,
		e120ipd.codfil AS FIL,
		e120ipd.codemp AS EMP
FROM   e120ped ped
       INNER JOIN e120ipd
               ON e120ipd.codemp = ped.codemp
                  AND e120ipd.codfil = ped.codfil
                  AND e120ipd.numped = ped.numped
GROUP BY
e120ipd.codemp,
e120ipd.codfil,
e120ipd.numped
) AS T ON t.ped = p.numped AND t.fil = p.codfil AND t.emp = p.codemp AND t.total_abe <> p.qtdabe