Segregation-of-Duties Matrix
Identify incompatible actions and document an independent review when a small team cannot separate every role.
Method And Expected Result
Review real user assignments, not only role names. A person combining supplier creation and approval or payment preparation and release needs a resolved conflict assessment. Include temporary access and service accounts.
Worked planning examples, not customer performance results. Changes stay in this page until exported; reloading resets them. Keep sensitive personal information out of this planning tool.
Working Sheet
| Role or person | Create supplier | Approve supplier | Prepare payment | Release payment | Conflict review | Compensating control |
|---|---|---|---|---|---|---|
| Procurement preparer | Yes | No | No | No | Pending | |
| Finance preparer | No | No | Yes | No | Pending | |
| Authorised reviewer | No | Yes | No | Yes | Pending | Check actual assignments and delegation |
The Excel toolkit includes the Segregation of duties worksheet for this resource. CSV exports contain current values; Excel retains the calculator formulas.
