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Segregation of Duties Matrix

The document is a segregation of duties matrix that shows which job roles have access to perform various financial processes and procedures within an organization. It aims to minimize fraud risk by separating the authorization, recording, and reconciliation duties among different roles. Key processes like purchasing, cash receipts, journal entries and payroll are broken down into specific tasks that can be assigned to roles designated as either Record keepers (R), Authorizers (A), Custodians (C) or Reconcilers (RX). Cells marked with an X indicate a segregation of duties conflict that needs to be addressed to comply with generally accepted controls frameworks like COSO.

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Abubakar Siddique
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9K views1 page

Segregation of Duties Matrix

The document is a segregation of duties matrix that shows which job roles have access to perform various financial processes and procedures within an organization. It aims to minimize fraud risk by separating the authorization, recording, and reconciliation duties among different roles. Key processes like purchasing, cash receipts, journal entries and payroll are broken down into specific tasks that can be assigned to roles designated as either Record keepers (R), Authorizers (A), Custodians (C) or Reconcilers (RX). Cells marked with an X indicate a segregation of duties conflict that needs to be addressed to comply with generally accepted controls frameworks like COSO.

Uploaded by

Abubakar Siddique
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Segregation of Duties Matrix

Purchasing

Reconciliation
Journal Entry

Cash Receipts

COSO

Grp

10

Approve Requisition

Create PO

Approve PO

Create Voucher

Approve Voucher

*
x

*
*

*
x

x
*

*
*

*
*

x
x

11

12

Approve Vendor

Bank Reconciliation

10

Enter JE

11

Approve JE

12

x
x

21

22

Record

Authorize

Custody

RX

Reconcile

SOD Risk Level

x
*

Custody of Cash

13

Approval of Bank Deposit

14

Post Receipts

15

Add/Edit Customers

16

TGRRCON (BANNER)

17

Hire Employee

17

Change Compensation

18

Change Benefits

19

Create Paycheck

20

ADP Recon

22

x
Journal
Entry

Purchasing

20

RX

19

18

Add/Edit Vendor

17

16

15

COSO Category

Cut Check

14

RX

13

RX

Emp Comp

Procedure/Function
Create Requisition

Recon

Process

Cash Receipts

x
x
x

x
x

Employee Comp

Elevated Risk

Low Risk

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