You can integrate GRC AC to S/4HANA On-Prem version/Hosted on cloud either with GRC 10.1 or GRC 12. GRC 10.1 to 12 is a same box ABAP Upgrade. If you would like to connect 10.1 or 12 with S/4HANA it is still a direct ABAP connection. However, you would want to utilize the latest S/4HANA SoD Ruleset if you have your S/4HANA Roles or processes ready to be reviewed against the ruleset. Additionally, there are some specific functionalities such as HANA Firefighter which are only possible with 12 version.
You can also utilize the S/4HANA Cloud or other cloud integrations (SaaS) integration with 12 through GRC-IAG bridge. As for the upgrade check the below link or go to help.sap.com and look out for GRC 12 upgrade.
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