Segregation Of Duties Matrix Template Excel Download __top__ Access

You might think, "We are a small team. Everyone does everything." That is precisely when you are most vulnerable. According to the ACFE (Association of Certified Fraud Examiners), over 50% of fraud cases occur due to a lack of internal controls, specifically poor segregation of duties.

A standard SoD matrix lists:

| Role | Process | Conflicting Role | Risk Level | |------|---------|------------------|-------------| | Purchasing Agent | Create PO | Approve PO | High | | Accountant | Record Journal Entry | Reconcile Bank | High | | IT Admin | Create User Account | Approve User Access | Medium | | Sales Manager | Adjust Customer Credit | Write Off Bad Debt | High | segregation of duties matrix template excel download

A: Between 20–50 sensitive actions. More than that becomes unmanageable in Excel. You might think, "We are a small team

If one person handles authorization and recording, they could approve a fake vendor and record a false expense. If they also handle custody, they could cash the check. A standard SoD matrix lists: | Role |