Why do segregation of duties issues occur?
From experience, most segregation of duties issues occur because an organisation has not taken a risk-managed approach to designing processes. There is frequently a lack of focus and attention given to the design, operation and monitoring of segregation of duties with organisations. Summary With a proactive, risk-managed approach to access controls and segregation of duties, there is a decreased likelihood that fraud will occur. A formal approach should be taken to manage requirements including the identification of high risk access; mapping and analysis of how this relates in the client’s Oracle environment; remediation of issues and finally, implementing efficient and sustainable controls to maintain a clean, secure system. However, it should be considered as part of a controlled environment and not in isolation. For more information, download our thought piece (PDF 189KB).
From experience, most segregation of duties issues occur because an organisation has not taken a risk-managed approach to designing processes. There is frequently a lack of focus and attention given to the design, operation and monitoring of segregation of duties with organisations. Summary With a proactive, risk-managed approach to access controls and segregation of duties, there is a decreased likelihood that fraud will occur. A formal approach should be taken to manage requirements including the identification of high risk access; mapping and analysis of how this relates in the client’s Oracle environment; remediation of issues and finally, implementing efficient and sustainable controls to maintain a clean, secure system. However, it should be considered as part of a controlled environment and not in isolation.
