segregation of duties – Internal Audit Network

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…

Admin September 25, 2021

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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