FI /GL SoD Matrix

Test Name		Test Name	Risks	Risks
Maintain Vendors	AND	Maintain Customer	Assets are sold to non-existent or fraudulent customers.	H
Maintain Billing	AND	Maintain Customer	Assets are disposed at less than the true value.	H
Maintain Vendors	AND	Maintain Revenue	Access to maintain revenues could result in assets acquired from a valid or fictitious vendor directly and may not be detected in a timely manner.	H
Maintain Checks	AND	Depreciation	Assets are acquired at an overvalued or undervalued price and then depreciated. Unplanned depreciation, manual depreciation, and asset value write-ups are processed incorrectly or without authority to proceed.	H
Maintain Postings	AND	Depreciation	Assets are acquired at an overvalued or undervalued price and then depreciated. Unplanned depreciation, manual depreciation, and asset value write-ups are processed incorrectly or without authority to proceed.	H
Maintain Vendor Invoices	AND	Depreciation	Assets are acquired at an overvalued or undervalued price and then depreciated. Unplanned depreciation, manual depreciation, and asset value write-ups are processed incorrectly or without authority to proceed.	H
Create PO with Source Determination	AND	Depreciation	Assets are acquired at an overvalued or undervalued price and then depreciated. Unplanned depreciation, manual depreciation, and asset value write-ups are processed incorrectly or without authority to proceed.	H
Change Purchase Order	AND	Depreciation	Assets are acquired at an overvalued or undervalued price and then depreciated. Unplanned depreciation, manual depreciation, and asset value write-ups are processed incorrectly or without authority to proceed.	H
Create Purchase Order	AND	Depreciation	Assets are acquired at an overvalued or undervalued price and then depreciated. Unplanned depreciation, manual depreciation, and asset value write-ups are processed incorrectly or without authority to proceed.	H
Delete Asset	AND	Multiple Asset	Inadequate segregation of duties may result in fraudulent or unintended acquisition, which may not be detected in a timely manner.	M
Block Asset	AND	Multiple Asset	Inadequate segregation of duties may result in fraudulent or unintended acquisition, which may not be detected in a timely manner.	M
Change Asset	AND	Multiple Asset	Inadequate segregation of duties may result in fraudulent or unintended acquisition, which may not be detected in a timely manner.	M
Create Asset	AND	Multiple Asset	Inadequate segregation of duties may result in fraudulent or unintended acquisition, which may not be detected in a timely manner.	M

GL SoD conflicts

Activity	AND	Activity	Risk	RISK LEVEL
Maintain FI/Company Code table data	AND	N/A	Unauthorised users can change FI/company code table data.	H
Maintain Accounting Periods	AND	N/A	Unauthorised users can open or close accounting periods.	H
Maintain Currencies	AND	N/A	Unauthorised users can change currency exchange rates.	H
Post Journal Entries	AND	Maintain Accounting Periods	User can open accounting periods previously closed and make postings after month end.	H
Post Parked Document	AND	Maintain Accounting Periods	User can open accounting periods previously closed and make postings after month end.	H
Maintain Parked Document	AND	Post Parked Document	User can park and post journals.	M
Post Journal Entries	AND	Maintain G/L Accounts	User can post journals against G/L accounts they have created / changed.	M

Description	Transaction
General Ledger
Post journal entries
Mass reversal of documents	F.80
Enter G/L account posting	F-02
Post with clearing	F-04
Post document	FB01
Change document	FB02
Post with clearing	FB05
Post with clearing	FB05_OLD
Reverse document	FB08
Change line items	FB09
Post held document	FB11
G/L Acct Pstg: Single Screen Trans	FB50
Enter recurring entry	FBD1
Change recurring entry	FBD2
Change G/L account line items	FBL4
Post document	FBR2
Invoice/Credit Fast Entry	FB10
Change intercompany document	FBU2
Maintain G/L Accounts
G/L acct master record maintenance	FS00
Create Master Record	FS01
Change Master Record	FS02
Maintain G/L account	FS02CORE
G/L Account Changes (Centrally)	FS04
G/L account master record in chrt/accts	FSP0
Create Master Record in Chart/Accts	FSP1
Change Master Record in Chart/Accts	FSP2
G/L Account Changes in Chart/Accts	FSP4
G/L account master record in co code	FSS0
Create Master Record in company code	FSS1
Change Master Record in company code	FSS2
G/L account changes in company code	FSS4
Create G/L accounts with reference	OB_GLACC01
Create G/L accounts with reference	OB_GLACC02
G/L acct record: Mass maintenance 01	OB_GLACC11
G/L acct record: Mass maintenance 02	OB_GLACC12
C FI Copy company code (G/L account)	OBY2
C FI Copy chart of accounts	OBY7
Maintain Parked Document
Preliminary posting	F-65
Park vendor invoice	F-63
Park customer invoice	F-64
Park vendor credit memo	F-66
Park customer credit memo	F-67
Park document	FBV1
Change parked document	FBV2
Change parked document (header)	FBV4
Park G/L account items	FV50
Post Parked Document
Post Parked Document	FBV0
Post Parked Document	FBVB
Maintain currencies
Maintain Table: Exchange Rates	F-62
C FI Maintain Table TCURR	OB08
Maintain accounting periods
Schedule Manager: Scheduler	SCMA
C FI Maintain Table T001B	OB52
Maintain Table: Posting Periods	F-60
Maintain FI/Company Code table data
Change View 'Company Code Global Data': Overview	OBY6
Change View 'List of all Charts of Accounts': Overview	OB13
Maintain Accounting Configuration : Posting Keys - List	OB41
Change View 'Financial Statement Versions': Overview	OB58
Change Financial Statement Version	FSE2
Change View 'Assign Company Code-> Chart of Accounts': Overview	OB62
Maintain Customers
Create Customer (FI)	FD01
Change Customer (FI)	FD02
Change Customer (FI)	FD04
Create Customer (SD)	VD01
Change Customer (SD)	VD02
Change Customer (SD)	VD04
Create Customer (Centrally)	XD01
Change Customer (Centrally)	XD02
Change Customer (Centrally)	XD04
Maintain Vendors
Create Vendor (FI)	FK01
Change Vendor (FI)	FK02
Change Vendor (FI)	FK04
Create Vendor (MM)	MK01
Change Vendor (MM)	MK02
Change Vendor (MM)	MK04
Create Vendor (Centrally)	XK01
Change Vendor (Centrally)	XK02
Change Vendor (Centrally)	XK04
Maintain Billing
Create Sales Order	VA01
Change Sales Order	VA02
Create Billing Document	VF01
Change Billing Document	VF02
Cancel Billing Document	VF11
List Blocked Billing Documents	VFX3
Maintain Revenue
Revenue recognition worklist	VF44
Revenue recognition: Revenue report	VF45
Maintain Checks
Void Check	FCH3
Renumber Check	FCH4
Create Check Information	FCH5
Change Check Information/ Cash Check	FCH6
Reprint Check	FCH7
Reverse Check Payment	FCH8
Void Issued Check	FCH9
Delete Payment Run Check Information	FCHD
Online Cashed Check	FCHR
Changed Check/ Payment Allocation	FCHT
Check Extract - Creation	FCHX
Depreciation
Manual Depreciation	ABMA
Unplanned Depreciation	ABAA
Asset Retirement by Scrapping	ABAVN
Write-up	ABZU
Maintain Postings
Post with Clearing	FB05
Invoice/ Credit Fast Entry	FB10
Parameters for Automatic Payment	F110
Maintain Vendor Invoices
Enter Vendor Credit Memo	F-41
Enter Transfer Posting	F-42
Enter Vendor Invoice	F-43
Park Vendor Invoice	F-63
Park Vendor Credit Memo	F-66
Create PO with Source Determination
Create PO with Source Determination	ME25
Create Purchase Order
Access to Create Purchase Order	ME21
Access to Create Purchase Order	ME21N
Change Purchase Order
Access to Change Purchase Order	ME22
Access to Change Purchase Order	ME22N
Delete Asset
Delete Asset Record	AS06
Multiple Asset
Asset Acquisition to Clearing Account	F-91
Acquisition from Purchase with Vendor	F-90
Acquisition from In-house Production	ABZE
Manual Depreciation	ABMA
Unplanned Depreciation	ABAA
Recalculate Depreciation	AFAR
Enter Asset Transaction: Acquisition w/Auto Off. Entry	ABZON
Asset Retire from Sale with Customer	F-92
Acquisition from affiliated company	ABZP
Enter Asset Transaction: Acquisition within Comp. Code	ABUMN
Enter Asset Transaction: I/C Asset Transfer	ABT1N
Enter Asset Transaction: Asset Sale w/o customer	ABAON
Balance Sheet Re-valuation	ABAW
Create Asset
Create Asset Master Record	AS01
Change Asset
Change Asset Master Record	AS02
Asset Change	AS04
Block Asset
Access to Block Asset	AS05