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Activity

AND

Activity

Risk

RISK LEVEL

Clear customer down-payment

AND

Process customer invoices (FI)

User can clear down-payment and create/change an invoice, thereby reducing customer balances.

M

Clear customer down-payment

AND

Process customer invoices (SD)

User can clear down-payment and create/change an invoice, thereby reducing customer balances.

M

Clear customer down-payment

AND

Post parked customer invoice/credit note

User can clear down-payment and create/change an invoice, thereby reducing customer balances.

M

Clear customer down-payment

AND

Incoming payments

User can clear down-payment and process incoming payments.

M

Create rebate agreement

AND

Settle rebate agreement

User can create/change and settle rebate agreements, thereby granting customers inappropriate credits.

M

Settle rebate agreement

AND

Process customer credit note (FI)

User can create credit notes and settle rebates, therefore changing the authorised rebate amount.

M

Settle rebate agreement

AND

Process customer invoices (FI)

User can create invoices and settle rebates, therefore changing the authorised rebate amount.

M

Settle rebate agreement

AND

Process customer invoices (SD)

User can create invoices and settle rebates, therefore changing the authorised rebate amount.

M

Settle rebate agreement

AND

Post parked customer invoice/credit note

User can create invoices and settle rebates, therefore changing the authorised rebate amount.

M

Maintain credit master data

AND

Customer master data maintenance

User can create a customer and potentially assign/increase a customer credit limit inappropriately thereby potentially increasing exposure to bad debts.

M

Maintain credit master data

AND

Maintain contract/scheduling agreement

User can increase a customer credit limit and then process a contract for that customer leading to irrecoverable debt.

M

Maintain contract/scheduling agreement

AND

Customer master data maintenance

User can create a fictitious customer and then create a contract against that customer.

M

Maintain contract/scheduling agreement

AND

Create rebate agreement

User can create a fictitious contract and then create rebates against that contract, granting customers inappropriate credits.

M

Maintain contract/scheduling agreement

AND

Maintain sales deal

User can create a contract and maintain pricing, therefore over-charging customers or giving then unauthorised discounts.

M

Maintain contract/scheduling agreement

AND

Maintain sales promotion

User can create a  contract and then maintaining pricing against that contract, thereby over-charging customers or giving them unauthorised discounts.

M

Maintain contract/scheduling agreement

AND

Maintain pricing condition records

User can create a contract and maintain pricing, therefore over-charging customers or giving then unauthorised discounts.

M

Maintain contract/scheduling agreement

AND

Incoming payments

User can create a contract for a customer and then post payments against that contract/customer.

M

Process outbound deliveries

AND

Maintain contract/scheduling agreement

User can create a fictitious contract for a customer and process outbound deliveries against the contract.

M

Process outbound deliveries

AND

Incoming payments

User can create fictitious/incorrect delivery and enter payments against these, potentially misappropriating goods.

H

Process sales orders

AND

Incoming payments

User can create/change a sales order and process incoming payments inaccurately/fraudulently, potentially resulting in losses to the company.

H

Process sales orders

AND

Process Revenue Recognition

Users with authorization to process sales orders as well as the authorization to process the revenue recognition list have the ability to create/change sales orders and edit the amount/timing of the related revenue recognition.

H

Process sales orders

AND

Create rebate agreement

Users with authorization to maintain sales rebates as well as process sales orders have the ability to create sales orders to customers with unapproved sales rebates.

M

Customer master data maintenance

AND

Post customer down-payment

The ability to enter or modify down payments for customers and the ability to create or modify customer account information should be segregated.  If the same person can process both items, unauthorized changes could be made and possibly not detected.  This could result in reduced cash collections, potentially inflated accounts receivable general ledger balances, fraud, etc.

H

Customer master data maintenance

AND

Clear customer down-payment

The ability to enter or modify down payments for customers and the ability to create or modify customer account information should be segregated.  If the same person can process both items, unauthorized changes could be made and possibly not detected.  This could result in reduced cash collections, potentially inflated accounts receivable general ledger balances, fraud, etc.