Gartner Research

Manage Segregation of Duties in ERP and Financial Systems to Address Audit Findings and Business Process Conflicts of Interest

Published: 29 August 2008

ID: G00159979

Analyst(s): Paul Proctor

Summary

Reducing segregation of duties conflicts in ERP and financial systems has become part of the standard of due care. Many organizations have turned to automated tools for assistance, and a best practice has emerged for reaching a defensible state of SOD conflict reduction.

Table Of Contents
  • Overview
  • The Risks Represented by SOD Conflicts Are a Business Issue
  • Getting Started
  • Phase 1: Tune the Out-of-the-Box Rule Set
  • Phase 2: Run the Rules to Identify Current Conflicts
  • Phase 3: Engage the Business to Address Medium- and High-Risk Conflicts
  • Phase 4: Present Evidence to the Auditors to Pass the Audit

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