Test of Segregation of DutiesMACROSLM · IT & INTERNAL CONTROLS
SOD-100Access & conflicts review As of 30 Jun 2026
Segregation-of-duties conflict assessment — procure-to-pay & close
Nimbus Software, Inc. · ERP user-access analysis · 8 users tested across 10 sensitive functions
8
Users tested
6
Users with SoD conflicts
4
High-risk conflicts
2
Mitigated / compensating control
SHOWclick a row for detail
User
Conflicting functions
Rule
Severity
Status
High-risk conflict Moderate conflict Same function
Illustrative controls deliverable for a fictional entity (Nimbus Software, Inc.). Conflict matrix codifies incompatible duty pairs; the user analysis flags individuals holding both sides of a conflict, with severity and remediation/compensating-control status. In production, access is pulled directly from the ERP role model and reconciled to HR joiners/movers/leavers.