Some Segregation of duties rule in P2P Function | P2P SOD Rules
In this post we will discuss some SOD rules that should be implemented in Procurement to pay function. These are some general rules that may be or may not be apply to a specific company. These SOD rules are for reference only and recommended for large scale organisations
| SOD | Rule No. | Rule | Rule Type | Area |
| PR | 1 | PR creator and approver should not be same | Maker Checker control | P2P |
| 2 | PR Approver should be at higher grade than PR Creater | Maker Checker control | P2P | |
| 3 | PR approver should be HOD of User Department | Maker Checker control | P2P | |
| 4 | PR cannot be changed post approval | general | P2P | |
| 5 | PR approver and PO Approver for any specific case should be different | Conflict of Interest | P2P | |
| PO | 6 | PO creator and approver should not be same | Maker Checker control | P2P |
| 7 | PO Approver should be at higher grade than PO Creater | Maker Checker control | P2P | |
| 8 | PO approvers should not be same at all levels | Maker Checker control | P2P | |
| 9 | PO date should be after PR date | general | P2P | |
| 10 | PO qty and PO value must be mandatory fields | general | P2P | |
| GRN/SRN | 11 | GRN/SRN creator and aprover should not be same | Maker Checker control | P2P |
| 12 | GRN/SRN Approver should be at higher grade than GRN/SRN Creater | Maker Checker control | P2P | |
| 13 | GRN/SRN must be done by the user receiving the material/services | Maker Checker control | P2P | |
| 14 | GRN date should be after PR and PO date | general | P2P | |
| 15 | PO and GRN rights should be with different user | Conflict of Interest | P2P | |
| Vendor Master | 16 | Vendor creation required maker checker | Maker Checker control | P2P |
| 17 | Edit/deletion vendor details must have maker checker | Maker Checker control | P2P | |
| 18 | Inactive to active -Change in the status require approver | Maker Checker control | P2P | |
| 19 | Blocking of vendors requires approval | Maker Checker control | P2P | |
| 20 | Blacklisted vendor must be blocked permanently with aproval | Maker Checker control | P2P | |
| 21 | Vendor Master data maintainence and vendor master confirmation with different user | |||
| Material/Service Master | 22 | Creation of Material code/service requires maker checker control | Maker Checker control | P2P |
| 23 | Edit/deletion of codes must have maker checker | Maker Checker control | P2P | |
| Invoice | 24 | Park and post by different user | Maker Checker control | P2P |
| 25 | Posting rights must be with the user have a higher grade than Parker | Maker Checker control | P2P | |
| Payment process | 26 | Payment processing should be with treasury department only | Conflict of Interest | P2P |
| 27 | Payment processing must have approval matrix | Maker Checker control | P2P | |
| 28 | Payment processing and entry by different user | Conflict of Interest | P2P | |
| 29 | Park – post payment entries with different user | Conflict of Interest | P2P | |
| 30 | Payment processor is different from BRS | Conflict of Interest | P2P | |
| 31 | Vendor creation and payment processing should be different users | Conflict of Interest | P2P | |
| 32 | Treasury team should not credit vendor | Conflict of Interest | P2P |
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Shared by : Alkit Jain
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