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{"sheet":"SoD Matrix","index":0,"n_rows":34,"n_cols":34,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
["Segregation of Duties Overview Matrix",null,"Customer Master Maintenance (Sales)","Customer Credit Management (Sales)","Customer Incentives Management (Sales)","Sales Price Conditions Management (Sales)","Sales Order Entry (Sales)","Sales Order Release (Sales)","Sales Invoicing (Sales)","Accounts Receivables Posting Payments (Sales)","Accounts Receivables Entries (Sales)","Vendor Master Maintenance (Purchase)","Vendor Agreement Outline (Purchase)","Vendor Agreement Approval/Contract (Purchase)","Purchase Requisition Preparation (Purchase)","Purchase Requisition Approval/Release (Purchase)","Purchase Order Entry (Purchase)","Purchase Order Release (Purchase)","Vendor Invoice Approval/Release (Purchase)","Account Payables Entries (Purchase)","Account Payables Prepare Disbursements (Purchase)","Account Payables Approve Disbursements (Purchase)","Account Payables Execute/Post Disbursements (Purchase)","Materials Master Maintenance (Materials)","Goods Receiving (Materials)","Goods Deliveries (Materials)","Goods Movements (Materials)","Goods Corrections and Adjustments Entry (Materials)","Goods Corrections and Adjustments Approval (Materials)","Finance Master Maintenance (Finance)","Cost/Profit Accounting Entries (Finance)","G/L Entries (Finance)","Bank Reconciliation (Finance)","Application Access Admin (System)"]
[null,"Group",100,105,110,115,125,130,135,140,145,200,205,210,225,230,240,243,245,250,255,260,265,400,410,415,420,425,430,900,910,915,950,1000]
["Customer Master Maintenance (Sales)",100,null,"H","H","H","H","H","H","H","H",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H","L","L",null,null,null,null,null,"H"]
["Customer Credit Management (Sales)",105,"H",null,"H",null,"H","L","H","H",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"M","L","L",null,null,null,null,null,"H"]
["Customer Incentives Management (Sales)",110,"H","H",null,null,"M","M","M","M",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L",null,null,null,null,null,null,null,"H"]
["Sales Price Conditions Management (Sales)",115,"H",null,null,null,"H","H","H","H",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H"]
["Sales Order Entry (Sales)",125,"H","H","M","H",null,"H","M","H",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H",null,"L",null,null,"M","M",null,"H"]
["Sales Order Release (Sales)",130,"H","L","M","H","H",null,"H","H",null,null,null,null,null,null,null,null,null,null,null,null,null,"M",null,"M",null,null,null,null,null,"M",null,"H"]
["Sales Invoicing (Sales)",135,"H","H","M","H","M","H",null,"M",null,null,null,null,null,null,null,null,null,null,null,null,null,"M",null,"L",null,null,null,null,"M","M",null,"H"]
["Accounts Receivables Posting Payments (Sales)",140,"H","H","M","H","H","H","M",null,"M",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"M","L","L",null,"M","M","M","H","H"]
["Accounts Receivables Entries (Sales)",145,"H",null,null,null,null,null,null,"M",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H"]
["Vendor Master Maintenance (Purchase)",200,null,null,null,null,null,null,null,null,null,null,"H","H","H","M",null,"H","H","H",null,null,"H",null,"H",null,null,null,null,null,"L",null,null,"H"]
["Vendor Agreement Outline (Purchase)",205,null,null,null,null,null,null,null,null,null,"H",null,"H",null,"M",null,"H",null,"H",null,null,"H","L",null,null,null,null,null,null,null,"L",null,"H"]
["Vendor Agreement Approval/Contract (Purchase)",210,null,null,null,null,null,null,null,null,null,"H","H",null,null,null,null,"H",null,"H",null,null,null,null,null,null,null,null,null,null,null,null,null,"H"]
["Purchase Requisition Preparation (Purchase)",225,null,null,null,null,null,null,null,null,null,"H",null,null,null,"H","H","M","M",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H"]
["Purchase Requisition Approval/Release (Purchase)",230,null,null,null,null,null,null,null,null,null,"M","M",null,"H",null,null,null,"H","M","M","H",null,"M",null,null,null,null,null,null,null,null,null,"H"]
["Purchase Order Entry (Purchase)",240,null,null,null,null,null,null,null,null,null,null,null,null,"H",null,null,"H",null,null,"H","H","H",null,null,null,null,null,null,null,null,null,null,"H"]
["Purchase Order Release (Purchase)",243,null,null,null,null,null,null,null,null,null,"H","H","H","M",null,"H",null,"H","H",null,null,"H","H","H",null,null,"H","H",null,null,null,null,"H"]
["Vendor Invoice Approval/Release (Purchase)",245,null,null,null,null,null,null,null,null,null,"H",null,null,"M","H",null,"H",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H"]
["Account Payables Entries (Purchase)",250,null,null,null,null,null,null,null,null,null,"H","H","H",null,"M",null,"H",null,null,"M","M","M",null,null,null,"H","L",null,null,"H","M",null,"H"]
["Account Payables Prepare Disbursements (Purchase)",255,null,null,null,null,null,null,null,null,null,null,null,null,null,"M","H",null,null,"M",null,null,null,null,null,null,null,null,null,null,null,null,null,"H"]
["Account Payables Approve Disbursements (Purchase)",260,null,null,null,null,null,null,null,null,null,null,null,null,null,"H","H",null,null,"M",null,null,null,null,null,null,null,null,null,null,null,null,null,"H"]
["Account Payables Execute/Post Disbursements (Purchase)",265,null,null,null,null,null,null,null,null,null,"H","H",null,null,null,"H","H",null,"M",null,null,null,null,null,null,null,null,null,null,null,null,null,"H"]
["Materials Master Maintenance (Materials)",400,null,null,null,null,null,"M","M",null,null,null,"L",null,null,"M",null,"H",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H"]
["Goods Receiving (Materials)",410,null,null,null,null,null,null,null,null,null,"H",null,null,null,null,null,"H",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H"]
["Goods Deliveries (Materials)",415,"H","M","L",null,"H","M","L","M",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H"]
["Goods Movements (Materials)",420,"L","L",null,null,null,null,null,"L",null,null,null,null,null,null,null,null,null,"H",null,null,null,null,null,null,null,null,null,null,null,null,null,"H"]
["Goods Corrections and Adjustments Entry (Materials)",425,"L","L",null,null,"L",null,null,"L",null,null,null,null,null,null,null,"H",null,"L",null,null,null,null,null,null,null,null,null,null,null,null,null,"H"]
["Goods Corrections and Adjustments Approval (Materials)",430,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H"]
["Finance Master Maintenance (Finance)",900,null,null,null,null,null,null,null,"M",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H"]
["Cost/Profit Accounting Entries (Finance)",910,null,null,null,null,"M",null,"M","M",null,"L",null,null,null,null,null,null,null,"H",null,null,null,null,null,null,null,null,null,null,null,null,null,"H"]
["G/L Entries (Finance)",915,null,null,null,null,"M","M","M","M",null,null,"L",null,null,null,null,null,null,"M",null,null,null,null,null,null,null,null,null,null,null,null,null,"H"]
["Bank Reconciliation (Finance)",950,null,null,null,null,null,null,null,"H",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"H"]
["Application Access Admin (System)",1000,"H","H","H","H","H","H","H","H","H","H","H","H","H","H","H","H","H","H","H","H","H","H","H","H","H","H","H","H","H","H","H"]

{"sheet":"Groups","index":1,"n_rows":36,"n_cols":4,"rows_kept":36,"cut":false,"hidden":false,"merged":[[1,0,1,3]]}
["Functional Groups"]
["The groups in this sheet are used directly to analyze SoD conflicts (see sheet \"Conflicts\"). The groups are also used to group system functions (see sheet \"FunctionsInGroups\") to create a connection between the SoD Conflict analysis and the concrete system functions in order to enable an efficient management routine for access control.\nAs a starting point, this version of the matrix tool only contains the Sales, Purchase, Materials and Financial cycles. Add more cycles if required."]
[]
["#","Group Name","Process","Content"]
[100,"Customer Master Maintenance","Sales","Creation, maintenance and deletion of Customers in the Customer Master Database. This only includes basic information about the customer, not contractual agreements and credit limits (see 105, 110 and 115)."]
[105,"Customer Credit Management","Sales","Maintenance/approval of credit (credit limits) for the customers"]
[110,"Customer Incentives Management","Sales","Maintenance/approval of customers incentives such as rebates, promotional provisions, special deals etc."]
[115,"Sales Price Conditions Management","Sales","Maintenance/approval of sales prices used towards customers"]
[125,"Sales Order Entry","Sales","Entering, changing or deleting sales orders (as received from customers)"]
[130,"Sales Order Release","Sales","Release order for billing. Normally this takes place when goods have been dispatched (risk is transferred to customer)"]
[135,"Sales Invoicing","Sales","Printing and dispatching invoices. Also includes posting into A/R"]
[140,"Accounts Receivables Posting Payments","Sales","Posting payments received agains customers accounts."]
[145,"Accounts Receivables Entries","Sales","Making non-payment postings and corrections such as creating, changing or deleting data entries to a customers' A/R ledger, including creating credit memos or debt write-offs."]
[200,"Vendor Master Maintenance","Purchase","Creation, maintenance and deletion of Vendors in the Vendor Master Database. This only includes basic information about the vendor, not contractual agreements (i.e.. pricing, delivery terms etc.)"]
[205,"Vendor Agreement Outline","Purchase","Negotiation and preparing terms (pricing, delivery terms etc.) as foundation for Vendor Agreement/Contract"]
[210,"Vendor Agreement Approval/Contract","Purchase","Final approval of Vendor Agreement/Contract Signing"]
[225,"Purchase Requisition Preparation","Purchase","Initiate or prepare purchase transaction. Includes the entry of Purchase Requisition into the system."]
[230,"Purchase Requisition Approval/Release","Purchase","Approval/release of prepared Purchase Requisition"]
[240,"Purchase Order Entry","Purchase","Entering, changing or deleting purchase orders in the system.  "]
[243,"Purchase Order Release","Purchase","Approval of purchase orders for sending off to vendors, making the purchase legally binding"]
[245,"Vendor Invoice Approval/Release","Purchase","Approval of received vendor invoice, thereby releasing it for payment"]
[250,"Account Payables Entries","Purchase","Making non-payment postings and corrections such as creating, changing or deleting data entries to a vendors' A/P ledger."]
[255,"Account Payables Prepare Disbursements","Purchase","Preparing of batch disbursements to vendors"]
[260,"Account Payables Approve Disbursements","Purchase","Approval of batch disbursements to vendors"]
[265,"Account Payables Execute/Post Disbursements","Purchase","Executing approved disbursements/money transfers, including postings against vendors' account"]
[400,"Materials Master Maintenance","Materials","Creation, maintenance and deletion of Materials standing data in the Materials Master Database. This could also include Services."]
[410,"Goods Receiving","Materials","Recording of goods received to warehouse (gate control). This includes the activity of checking goods against a valid purchase order."]
[415,"Goods Deliveries","Materials","Recording of goods leaving warehouse etc. (gate control)"]
[420,"Goods Movements","Materials","Recording of physical movement of goods within premises or company"]
[425,"Goods Corrections and Adjustments Entry","Materials","Posting of corrections and adjustments to goods quantities and locations. This includes postings from physical inventory counts as well as destruction of obsolete goods."]
[430,"Goods Corrections and Adjustments Approval","Materials","Approval of corrections and adjustments to goods quantities and locations. This includes postings from physical inventory counts as well as destruction of obsolete goods."]
[900,"Finance Master Maintenance","Finance","Maintenance of Finance Master Data includes creation, change and deletion of G/L accounts and associated rules etc."]
[910,"Cost/Profit Accounting Entries","Finance","Posting of entries for cost/profit center distribution"]
[915,"G/L Entries","Finance","Enter G/L postings"]
[950,"Bank Reconciliation","Finance","Reconciliation of external bank statements to G/L bank accounts"]
[1000,"Application Access Admin","System","Administering users and their access rights in the system"]

{"sheet":"FunctionsInGroups","index":2,"n_rows":50,"n_cols":5,"rows_kept":50,"cut":false,"hidden":false,"merged":[]}
["System Functions in Groups"]
["This sheet is used for specifying which system function are members in the Functional Groups specified on sheet \"Groups\""]
[]
["#","Group Name","Process","Function Name","Description"]
[100,"Customer Master Maintenance","Sales","Create Customer (Accounting)","FD01"]
[100,"Customer Master Maintenance","Sales","Change Customer (Accounting)","FD02"]
[100,"Customer Master Maintenance","Sales","Mark Customer for Deletion (Acctng)","FD06"]
[100,"Customer Master Maintenance","Sales","Confirm Customer Individually(Actng)","FD08"]
[100,"Customer Master Maintenance","Sales","Create Customer (Sales)","VD01"]
[100,"Customer Master Maintenance","Sales","Change Customer (Sales)","VD02"]
[100,"Customer Master Maintenance","Sales","Mark customer for deletion (sales)","VD06"]
[100,"Customer Master Maintenance","Sales","Create Customer (Centrally)","XD01"]
[100,"Customer Master Maintenance","Sales","Change Customer (Centrally)","XD02"]
[100,"Customer Master Maintenance","Sales","Mark customer for deletion (centr.)","XD06"]
[100,"Customer Master Maintenance","Sales","Change Customer Account Group","XD07"]
[105,"Customer Credit Management","Sales","Customers: Reset Credit Limit","F.28"]
[105,"Customer Credit Management","Sales","Credit Management - Mass Change","F.34"]
[105,"Customer Credit Management","Sales","Credit Limit Changes","FD24"]
[105,"Customer Credit Management","Sales","Change Customer Credit Management","FD32"]
[105,"Customer Credit Management","Sales","Credit Management Mass Change","FD37"]
[110,"Customer Incentives Management","Sales","Create Rebate Agreement"]
[110,"Customer Incentives Management","Sales","Change Rebate Agreement"]
[110,"Customer Incentives Management","Sales","Create Material Listing/Exclusion"]
[110,"Customer Incentives Management","Sales","Change Material Listing/Exclusion"]
[110,"Customer Incentives Management","Sales","Create Sales Deal"]
[110,"Customer Incentives Management","Sales","Change Sales Deal"]
[110,"Customer Incentives Management","Sales","Create Promotion"]
[110,"Customer Incentives Management","Sales","Change Promotion"]
[115,"Sales Price Conditions Management","Sales","Create Condition"]
[115,"Sales Price Conditions Management","Sales","Change Conditions "]
[125,"Sales Order Entry","Sales","Create Sales Order"]
[125,"Sales Order Entry","Sales","Change Sales Order"]
[130,"Sales Order Release","Sales","Release Orders for Billing"]
[130,"Sales Order Release","Sales","SD Blocked documents"]
[130,"Sales Order Release","Sales","Released SD documents"]
[135,"Sales Invoicing","Sales","Periodic billing"]
[135,"Sales Invoicing","Sales","Actual Settlement: Sales Orders"]
[135,"Sales Invoicing","Sales","Create Billing Document"]
[135,"Sales Invoicing","Sales","Change Billing Document"]
[135,"Sales Invoicing","Sales","Cancel Billing Documents"]
[140,"Accounts Receivables Posting Payments","Sales","Post Incoming Payments"]
[140,"Accounts Receivables Posting Payments","Sales","Post Customer Down Payment"]
[140,"Accounts Receivables Posting Payments","Sales","Post Collection"]
[145,"Accounts Receivables Entries","Sales","Incoming Payments Fast Entry"]
[145,"Accounts Receivables Entries","Sales","Clear Customer"]
[145,"Accounts Receivables Entries","Sales","Clear Customer Down Payment"]
[145,"Accounts Receivables Entries","Sales","Customer Down Payment Request"]
[145,"Accounts Receivables Entries","Sales","Enter Customer Invoice"]
[145,"Accounts Receivables Entries","Sales","Enter Customer Credit Memo"]
[145,"Accounts Receivables Entries","Sales","Enter Outgoing Credit Memos"]

{"sheet":"Conflicts","index":3,"n_rows":135,"n_cols":8,"rows_kept":135,"cut":false,"hidden":false,"merged":[]}
["SoD Conflicts - Risk Assessment Details"]
[]
[]
["Group 1",null,null,"Group 2",null,null,"Risk assessment"]
["#1","Group Name 1","Process 1","#2","Group Name 2","Process 2","Assessment","Conflict Rationale"]
[100,"Customer Master Maintenance","Sales",105,"Customer Credit Management","Sales","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing an authorized credit limit increase to customer account that can result in a financial and operational impact. That individual could misappropriate assets and conceal the misappropriation that would not be detected on a timely basis."]
[100,"Customer Master Maintenance","Sales",110,"Customer Incentives Management","Sales","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing an unauthorized sales deals reductions to preferred customers.  "]
[100,"Customer Master Maintenance","Sales",115,"Sales Price Conditions Management","Sales","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by an unapproved modifications to the price lists associated  with the customer master file.  Users could give unapproved discounts to certain customers. "]
[100,"Customer Master Maintenance","Sales",125,"Sales Order Entry","Sales","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by creating / modifying sales orders associated with the customer master file to reflect special unapproved discounts or quantities.  That individual could misappropriate assets and conceal the misappropriation."]
[100,"Customer Master Maintenance","Sales",130,"Sales Order Release","Sales","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by modifying / releasing sales orders associated with the customer master file to reflect special unapproved discounts or quantities.  That individual could misappropriate assets and conceal the misappropriation."]
[100,"Customer Master Maintenance","Sales",135,"Sales Invoicing","Sales","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing an unauthorized modification to the sales invoice to a given customer account.That individual could misappropriate assets and conceal the misappropriation."]
[100,"Customer Master Maintenance","Sales",140,"Accounts Receivables Posting Payments","Sales","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing an authorized approval of a false (incorrect) payment to a customer account.That individual could misappropriate assets and conceal the misappropriation."]
[100,"Customer Master Maintenance","Sales",145,"Accounts Receivables Entries","Sales","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing an unauthorized and/or false correction or write-off to a customer account. That individual could misappropriate assets and conceal the misappropriation."]
[100,"Customer Master Maintenance","Sales",415,"Goods Deliveries","Materials","High","User able to change a customer (fictitious or incorrect customer) and create a delivery to that customer.  This could ultimately result in misappropriation of assets and concealing of the misappropriation."]
[100,"Customer Master Maintenance","Sales",420,"Goods Movements","Materials","Low","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing an unauthorized creation / modification to a customer master file and adjusting the inventory level to reflect the customer change. This would result in an misappropriate assets and conceal the misappropriation that would not be detected on a timely basis."]
[100,"Customer Master Maintenance","Sales",425,"Goods Corrections and Adjustments Entry","Materials","Low","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing an unauthorized creation / modification to a customer master file and adjusting the inventory level to reflect the customer change. This would result in an misappropriate assets and conceal the misappropriation that would not be detected on a timely basis."]
[100,"Customer Master Maintenance","Sales",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[105,"Customer Credit Management","Sales",110,"Customer Incentives Management","Sales","High"]
[105,"Customer Credit Management","Sales",125,"Sales Order Entry","Sales","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing an unauthorized  credit limit increase for given customer and creating a sales invoice for an amount within the credit limitation. That individual could misappropriate assets and conceal the misappropriation"]
[105,"Customer Credit Management","Sales",130,"Sales Order Release","Sales","Low","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing an unauthorized credit limit increase for given customer and releasing a sales invoice for an amount within the credit limitation. That individual could misappropriate assets and conceal the misappropriation"]
[105,"Customer Credit Management","Sales",135,"Sales Invoicing","Sales","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing an unauthorized customer credit limit adjustment in order to produce a billing document / settlement that could misappropriate the assets and conceal the misappropriation."]
[105,"Customer Credit Management","Sales",140,"Accounts Receivables Posting Payments","Sales","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing unauthorized custom credit limit adjustments (high limit) and post a payment against the same customer account to retain that limit. That individual could misappropriate assets and conceal the misappropriation. "]
[105,"Customer Credit Management","Sales",415,"Goods Deliveries","Materials","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing unauthorized custom credit limit adjustments (high limit) and  could allow additional goods to be shipped to an unaccredited worthy customer that cannot repay."]
[105,"Customer Credit Management","Sales",420,"Goods Movements","Materials","Low","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing unauthorized credit limit adjustments (high limit) to an unworthy or fictitious customer which could move the goods ready for shipping."]
[105,"Customer Credit Management","Sales",425,"Goods Corrections and Adjustments Entry","Materials","Low","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing unauthorized credit limit adjustments (high limit) to an unworthy or fictitious customer when goods have been returned from shipping."]
[105,"Customer Credit Management","Sales",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[110,"Customer Incentives Management","Sales",125,"Sales Order Entry","Sales","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing an unauthorized  sales volume rebate and adjusting the sales order fraudulently to reflect this rebate. That individual could misappropriate assets and conceal the misappropriation. This would result in a lower invoice amount that could not be detected in a timely basis."]
[110,"Customer Incentives Management","Sales",130,"Sales Order Release","Sales","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing an unauthorized  sales volume rebate and approving the sales order fraudulently to reflect this rebate. That individual could misappropriate assets and conceal the misappropriation. This would result in a lower invoice amount that could not be detected in a timely basis."]
[110,"Customer Incentives Management","Sales",135,"Sales Invoicing","Sales","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing unauthorized rebate  to a customer account and changing the invoice to conceal the fraudulent activity. This individual could misappropriate assets and conceal the misappropriation. "]
[110,"Customer Incentives Management","Sales",140,"Accounts Receivables Posting Payments","Sales","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing unauthorized rebate  to a customer account and applying a partial payment against the same customer account. The difference could be reallocated fraudulently to a different account or person.That individual could misappropriate assets and conceal the misappropriation. "]
[110,"Customer Incentives Management","Sales",415,"Goods Deliveries","Materials","Low","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing unauthorized rebate  to a customer account and changing the delivery to conceal the fraudulent activity. This individual could misappropriate assets and conceal the misappropriation. "]
[110,"Customer Incentives Management","Sales",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[115,"Sales Price Conditions Management","Sales",125,"Sales Order Entry","Sales","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing an unauthorized  sales price / quantity and fraudulently applying these special unauthorized prices to an sales invoice. That individual could misappropriate assets and conceal the misappropriation. "]
[115,"Sales Price Conditions Management","Sales",130,"Sales Order Release","Sales","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing an unauthorized  sales price / quantity and fraudulently applying these special unauthorized prices to an sales invoice. That individual could misappropriate assets and conceal the misappropriation. "]
[115,"Sales Price Conditions Management","Sales",135,"Sales Invoicing","Sales","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing unauthorized change to the price agreement to a customer account and changing the invoice to conceal the fraudulent activity. This individual could misappropriate assets and conceal the misappropriation that could be detected on a timely basis. "]
[115,"Sales Price Conditions Management","Sales",140,"Accounts Receivables Posting Payments","Sales","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing unauthorized adjustment to a price (lower amount)  and applying a payment against the same customer account then. The difference could be reallocated to an account or person.That individual could misappropriate assets and conceal the misappropriation. "]
[115,"Sales Price Conditions Management","Sales",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[125,"Sales Order Entry","Sales",130,"Sales Order Release","Sales","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing an unauthorized sales order and subsequently approve it without requiring further approval.  "]
[125,"Sales Order Entry","Sales",135,"Sales Invoicing","Sales","Medium","User able to change a sales order to include additional goods and create an incorrect customer invoice to hide the deception. "]
[125,"Sales Order Entry","Sales",140,"Accounts Receivables Posting Payments","Sales","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing unauthorized sale  adjustment (lower amount)  and applying a payment against the same customer account. The difference could be reallocated fraudulently to a different account or person. That individual could misappropriate assets and conceal the misappropriation. "]
[125,"Sales Order Entry","Sales",415,"Goods Deliveries","Materials","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing a fraudulent sales order and creating a delivery for it.  That individual could misappropriate assets and conceal the misappropriation. "]
[125,"Sales Order Entry","Sales",425,"Goods Corrections and Adjustments Entry","Materials","Low","User able to enter a fraudulent or incorrect sales invoice and conceal the deception by an adjustment to the  physical inventory. "]
[125,"Sales Order Entry","Sales",910,"Cost/Profit Accounting Entries","Finance","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by having an user who is able to reallocate revenue to an inappropriate profit / cost centers to misled readers of financial reporting."]
[125,"Sales Order Entry","Sales",915,"G/L Entries","Finance","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by having an user who is able to     enter, without further approvals required, enter an incorrect sales order and enter an inappropriate journal entry to hide the deception. "]
[125,"Sales Order Entry","Sales",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[130,"Sales Order Release","Sales",135,"Sales Invoicing","Sales","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing creation / modification of a sale order with incorrect prices / quantities and subsequently approve it."]
[130,"Sales Order Release","Sales",140,"Accounts Receivables Posting Payments","Sales","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing unauthorized approval of a sale  order adjustment (lower amount)  and applying a payment against the same customer account. The difference could be reallocated fraudulently to a different account or person. That individual could misappropriate assets and conceal the misappropriation. "]
[130,"Sales Order Release","Sales",400,"Materials Master Maintenance","Materials","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by approving a \"dummy\" material master and entering fictitious sales orders"]
[130,"Sales Order Release","Sales",415,"Goods Deliveries","Materials","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by the  creation of a fraudulent sales order and issue goods against it"]
[130,"Sales Order Release","Sales",915,"G/L Entries","Finance","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by having an user who is able to enter, without further approvals required, enter an incorrect sales order and create an inappropriate journal entry to hide the deception. "]
[130,"Sales Order Release","Sales",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[135,"Sales Invoicing","Sales",140,"Accounts Receivables Posting Payments","Sales","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing an unauthorized (fictitious or inaccurate) payment and applying it against a customer invoice or credit note. "]
[135,"Sales Invoicing","Sales",400,"Materials Master Maintenance","Materials","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by creating an incorrect material master linked and creating a sales invoice to hide the deception. "]
[135,"Sales Invoicing","Sales",415,"Goods Deliveries","Materials","Low","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing fraudulent change delivery to include additional goods and change the invoice to hide the deception."]
[135,"Sales Invoicing","Sales",910,"Cost/Profit Accounting Entries","Finance","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by having an user who is able to reallocate revenue to an inappropriate profit / cost centers to misled readers of financial reporting."]
[135,"Sales Invoicing","Sales",915,"G/L Entries","Finance","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by having an user who is able to enter, without further approvals required, create a billing invoice and post to the GL to hide the deception. "]
[135,"Sales Invoicing","Sales",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[140,"Accounts Receivables Posting Payments","Sales",145,"Accounts Receivables Entries","Sales","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by performing entering an incorrect or fraudulently invoice or credit note and subsequently posting a payment against it to hide the deception."]
[140,"Accounts Receivables Posting Payments","Sales",415,"Goods Deliveries","Materials","Medium","User able to fraudulently change delivery to include additional goods and enter a nonexistent payment. "]
[140,"Accounts Receivables Posting Payments","Sales",420,"Goods Movements","Materials","Low","User able to fraudulently change movement for the delivery to include additional goods and enter a nonexistent payment. "]
[140,"Accounts Receivables Posting Payments","Sales",425,"Goods Corrections and Adjustments Entry","Materials","Low","User able to fraudulently change the inventory count and enter a nonexistent payment. "]
[140,"Accounts Receivables Posting Payments","Sales",900,"Finance Master Maintenance","Finance","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by entering non existing payment to the financial information (bank, GL, tax)."]
[140,"Accounts Receivables Posting Payments","Sales",910,"Cost/Profit Accounting Entries","Finance","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by having an user who is able to enter, without further approvals required, create an incorrect payment received and post an inappropriate journal entry to hide the deception. "]
[140,"Accounts Receivables Posting Payments","Sales",915,"G/L Entries","Finance","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by having an user who is able to enter, without further approvals required, create an incorrect payment received and post an inappropriate journal entry to hide the deception. "]
[140,"Accounts Receivables Posting Payments","Sales",950,"Bank Reconciliation","Finance","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by entering a nonexistent payment and hide the deception in the bank reconciliation. "]
[140,"Accounts Receivables Posting Payments","Sales",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[145,"Accounts Receivables Entries","Sales",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[200,"Vendor Master Maintenance","Purchase",205,"Vendor Agreement Outline","Purchase","High","User would be able to circumvent controls by creating a fictitious contract, including fake pricing information and to create master for that fake vendor."]
[200,"Vendor Master Maintenance","Purchase",210,"Vendor Agreement Approval/Contract","Purchase","High","User would be able to circumvent controls by creating/approving a contract and, using this as a foundation, creating a fictitious vendor."]
[200,"Vendor Master Maintenance","Purchase",225,"Purchase Requisition Preparation","Purchase","High","User would be able to circumvent controls by creating a fictitious or unapproved vendor and create a purchase requisition against that vendor, which ultimatively could lead to fraudulent or unauthorized payments."]
[200,"Vendor Master Maintenance","Purchase",230,"Purchase Requisition Approval/Release","Purchase","Medium","If one individual has responsibility for more than one of these functions, an individual is able to create a fictitious or unapproved vendor and release a purchase requisition for that vendor."]
[200,"Vendor Master Maintenance","Purchase",243,"Purchase Order Release","Purchase","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by creating a fictitious or unapproved vendor and approve a purchase order requisition for that vendor."]
[200,"Vendor Master Maintenance","Purchase",245,"Vendor Invoice Approval/Release","Purchase","High","User would be able to circumvent controls by creating a fictitious vendor and releasing an invoice against this vendor, resulting in a subsequent, fraudulent payment"]
[200,"Vendor Master Maintenance","Purchase",250,"Account Payables Entries","Purchase","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by creating a fictitious vendor and enter an invoice, creating a subsequent payment. "]
[200,"Vendor Master Maintenance","Purchase",265,"Account Payables Execute/Post Disbursements","Purchase","High","User would be able to circumvent controls by creating or modifying a fictitious vendor and generate/post a payment against this vendor. "]
[200,"Vendor Master Maintenance","Purchase",410,"Goods Receiving","Materials","High","User would be able to circumvent controls by creating a fictitious vendor and a fictitious goods receipt against that vendor that would ultimately result in payment to the fake vendor. "]
[200,"Vendor Master Maintenance","Purchase",910,"Cost/Profit Accounting Entries","Finance","Low","User would be able to circumvent controls by reallocating expenses to an inappropriate profit / cost (Balance Statement or Income Statement) centers to mislead readers of financial reporting."]
[200,"Vendor Master Maintenance","Purchase",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[205,"Vendor Agreement Outline","Purchase",210,"Vendor Agreement Approval/Contract","Purchase","High","User would be able to circumvent controls by both creating and approving fictitious or undesirable contracts. This could lead to fraudulent payments."]
[205,"Vendor Agreement Outline","Purchase",230,"Purchase Requisition Approval/Release","Purchase","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by having an user who is able to create a non existent or incorrect contract / scheduling agreement and release a purchase requisition for that."]
[205,"Vendor Agreement Outline","Purchase",243,"Purchase Order Release","Purchase","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by creating a non existent or incorrect (ie. unauthorized prices) contract / scheduling agreement and release a purchase order for that."]
[205,"Vendor Agreement Outline","Purchase",250,"Account Payables Entries","Purchase","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by creating a non existent or incorrect contract / scheduling agreement and adjust the vendor invoice / credit memo to hide the deception."]
[205,"Vendor Agreement Outline","Purchase",265,"Account Payables Execute/Post Disbursements","Purchase","High","User would be able to circumvent controls by creating fictitious or undesirable contracts (that would eventually be created as vendors) and post payments against these contracts. "]
[205,"Vendor Agreement Outline","Purchase",400,"Materials Master Maintenance","Materials","Low","User would be able to circumvent controls by creating fictitious contracts that makes a payment upon services and can create fictitious services account. This could create a liability and payment without further approval required."]
[205,"Vendor Agreement Outline","Purchase",915,"G/L Entries","Finance","Low","User would be able to circumvent controls by creating fictitious outline agreement contract and post into G/L to hide the deception. This could create an unnecessary liability without further approval required. "]
[205,"Vendor Agreement Outline","Purchase",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[210,"Vendor Agreement Approval/Contract","Purchase",243,"Purchase Order Release","Purchase","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by creating/approving a non existent or incorrect contract / scheduling agreement and approve a purchase order for that."]
[210,"Vendor Agreement Approval/Contract","Purchase",250,"Account Payables Entries","Purchase","High","User is able to release a fictitious or incorrect outline agreement / contract and enter an invoice or a credit memo to hide the deception."]
[210,"Vendor Agreement Approval/Contract","Purchase",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[225,"Purchase Requisition Preparation","Purchase",230,"Purchase Requisition Approval/Release","Purchase","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by changing a purchase requisition and release it to a purchase order without further approval."]
[225,"Purchase Requisition Preparation","Purchase",240,"Purchase Order Entry","Purchase","High"]
[225,"Purchase Requisition Preparation","Purchase",243,"Purchase Order Release","Purchase","Medium","User would be able to prepare a purchase requisition and change the release of the purchase order to reflect the fictitious or incorrect requisition without further approvals"]
[225,"Purchase Requisition Preparation","Purchase",245,"Vendor Invoice Approval/Release","Purchase","Medium","User would be able to prepare a purchase requisition and change the release of the purchase order to reflect the fictitious or incorrect requisition"]
[225,"Purchase Requisition Preparation","Purchase",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[230,"Purchase Requisition Approval/Release","Purchase",245,"Vendor Invoice Approval/Release","Purchase","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by releasing a fictitious or incorrect purchase requisition and release the invoice, which would create a liability and payment"]
[230,"Purchase Requisition Approval/Release","Purchase",250,"Account Payables Entries","Purchase","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by releasing/approving an incorrect or fictitious purchase requisition and an the invoice for that vendor - even when goods or services are not recieved - without further approval."]
[230,"Purchase Requisition Approval/Release","Purchase",255,"Account Payables Prepare Disbursements","Purchase","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by releasing/approving an incorrect or fictitious purchase requisition leading to a subsequent receipt of an invoice and then include the payment of that invoice in the payments preparation - even when goods or services are not recieved."]
[230,"Purchase Requisition Approval/Release","Purchase",260,"Account Payables Approve Disbursements","Purchase","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by releasing/approving an incorrect or fictitious purchase requisition leading to a subsequent receipt of an invoice and then approve the payment - even when goods or services are not recieved - without further approval."]
[230,"Purchase Requisition Approval/Release","Purchase",400,"Materials Master Maintenance","Materials","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by creating or modifying a fictitious material master and approve a requisition for it which could trigger an unauthorized payment. "]
[230,"Purchase Requisition Approval/Release","Purchase",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[240,"Purchase Order Entry","Purchase",243,"Purchase Order Release","Purchase","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by both entering and approving/releasing that same order without further approval."]
[240,"Purchase Order Entry","Purchase",255,"Account Payables Prepare Disbursements","Purchase","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by changing the purchase order to contain fictitious or incorrect goods and enter the payment which would create a liability and payment."]
[240,"Purchase Order Entry","Purchase",260,"Account Payables Approve Disbursements","Purchase","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by changing the purchase order to contain fictitious or incorrect goods and approve the payment which would create a liability and payment."]
[240,"Purchase Order Entry","Purchase",265,"Account Payables Execute/Post Disbursements","Purchase","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by changing the purchase order to contain fictitious or incorrect goods and execute the payment which would create a liability and payment."]
[240,"Purchase Order Entry","Purchase",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[243,"Purchase Order Release","Purchase",245,"Vendor Invoice Approval/Release","Purchase","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by releasing a fictitious or incorrect purchase order and releasing the related invoice, which would result in an unauthorized, fraudulent or errornous payment"]
[243,"Purchase Order Release","Purchase",250,"Account Payables Entries","Purchase","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by releasing a fictitious or incorrect purchase order and enter the invoice, which would release a liability and payment."]
[243,"Purchase Order Release","Purchase",265,"Account Payables Execute/Post Disbursements","Purchase","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by being able to approve a purchase order to contain fictitious or incorrect goods and post the payment  which would create a liability and payment."]
[243,"Purchase Order Release","Purchase",400,"Materials Master Maintenance","Materials","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by creating a material and to approve an purchase order to contain additional goods.  The payment might go out undetected."]
[243,"Purchase Order Release","Purchase",410,"Goods Receiving","Materials","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by approvomg a purchase order to contain additional goods and enter the goods received.  This would lead to unauthorized payment and might go out undetected."]
[243,"Purchase Order Release","Purchase",425,"Goods Corrections and Adjustments Entry","Materials","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by approving a purchase order to contain additional goods and change the (physical) inventory count to reflect the fictitious order.  The payment might go out undetected."]
[243,"Purchase Order Release","Purchase",430,"Goods Corrections and Adjustments Approval","Materials","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by approving a purchase order to contain additional goods and approve the inventory differences.  The payment might go out undetected."]
[243,"Purchase Order Release","Purchase",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[245,"Vendor Invoice Approval/Release","Purchase",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[250,"Account Payables Entries","Purchase",255,"Account Payables Prepare Disbursements","Purchase","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by creating vendor invoices / credit memo  and posting for payment, without further approval. "]
[250,"Account Payables Entries","Purchase",260,"Account Payables Approve Disbursements","Purchase","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by creating vendor invoices / credit memo  and approve for payment, without further approval. "]
[250,"Account Payables Entries","Purchase",265,"Account Payables Execute/Post Disbursements","Purchase","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by creating vendor invoices / credit memo  and approve for payment, without further approval. "]
[250,"Account Payables Entries","Purchase",420,"Goods Movements","Materials","High","User is able to enter a fictitious or incorrect movement of goods and enter the invoice or a credit memo to hide the deception."]
[250,"Account Payables Entries","Purchase",425,"Goods Corrections and Adjustments Entry","Materials","Low","User is able to enter a fictitious or inaccurate physical inventory count and enter the invoice or a credit memo for them to hide the deception"]
[250,"Account Payables Entries","Purchase",910,"Cost/Profit Accounting Entries","Finance","High","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by creating a false vendor invoice / credit memo and post an incorrect journal entry to hide the deception. "]
[250,"Account Payables Entries","Purchase",915,"G/L Entries","Finance","Medium","If one individual has responsibility for more than one of these functions, an individual could circumvent controls by creating a false vendor invoice / credit memo and post an incorrect journal entry to hide the deception. "]
[250,"Account Payables Entries","Purchase",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[255,"Account Payables Prepare Disbursements","Purchase",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[260,"Account Payables Approve Disbursements","Purchase",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[265,"Account Payables Execute/Post Disbursements","Purchase",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[400,"Materials Master Maintenance","Materials",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[410,"Goods Receiving","Materials",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[415,"Goods Deliveries","Materials",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[420,"Goods Movements","Materials",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[425,"Goods Corrections and Adjustments Entry","Materials",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[430,"Goods Corrections and Adjustments Approval","Materials",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[900,"Finance Master Maintenance","Finance",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[910,"Cost/Profit Accounting Entries","Finance",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[915,"G/L Entries","Finance",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]
[950,"Bank Reconciliation","Finance",1000,"Application Access Admin","System","High","If one individual has access to a specific data entry function and at the same time have rights to create or change users and their access rights in the system, that individual would be able to circumvent any system enforced segregation of duties by altering access rights in an unauthorized manner."]

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[]
["This file is delivered on an \"As-Is\" basis - meaning that the author holds no responsibilities in regards to its use or consequences of its use. No support is given on the use of the file. Some guidance in its use may be found on the authors web site."]
["If you need a version that has macro code opened, please request it from the author through mail or direct contact"]
["Please note that the functions, groups and conflict that populates this file are compiled from various public accessible sources found on the internet - and are customized and expanded by the author."]