CAMD

E007
E007
E010
E012
E012
E014
E019
F001
F001
F002
F002
F003
F004
F004
F005
F005
F006
F006
F007
F007
F008
F008
F009
F010
F010
F011
F011
F012
F012
F013
F013
F015
F016
F017
F017
F018
F018
F019
F019
F020
F020
F021
F021
F022

# Classification: Internal
 F022
F023
F023
F024
F024
F025
F025
F026
F026
F028
F028
F029
F029
F030
F030
F031
F031
F032
F032
FIAC
FICT
FIMD
G001
G002
G003
G004
G005
G006
G007
G008
G010
G011
G012
G013
G014
H001
H003
H007
H008
H008
H013
H014
H015
H018
HRCT

# Classification: Internal
 HRMD
M004
M006
M008
M009
M009
M011
M011
M011
M012
M013
M014
M014
M014
MMCT
P001
P001
P002
P002
P003
P003
P004
P004
P005
P005
P006
P006
P007
P007
P008
P008
P009
P010
P010
P011
P012
P013
P013
P014
P014
P015
P015
P016
P017
P018

# Classification: Internal
 P018
P019
P019
P020
P020
P021
P021
P022
P022
P022
P023
P023
P024
P024
P025
P025
P026
P026
P027
P027
P028
P028
P029
P029
P030
P031
P032
P032
P033
P033
P034
P035
P036
P036
P037
P037
P038
P038
P039
P040
P040
P041
P042
P043
P043

# Classification: Internal
 P044
P045
P045
P045
P046
P047
P048
P049
P049
P049
P050
P051
P051
P052
P052
P053
P053
P054
P055
P055
P056
P056
P057
P058
P058
P059
P059
P060
P060
P061
P061
P062
P062
P063
P063
P064
P064
P065
P065
P066
P066
P067
P067
PRCT
S001

# Classification: Internal
 S001
S002
S002
S003
S003
S004
S004
S005
S005
S006
S006
S007
S007
S008
S008
S009
S009
S010
S010
S011
S011
S012
S012
S013
S013
S014
S014
S015
S015
S016
S016
S017
S017
S018
S018
S019
S019
S020
S020
S021
S021
S022
S022
S023
S023

# Classification: Internal
 S024
S024
S025
S025
S026
S026
S027
S027
S028
S028
S029
S029
XPR01

# Classification: Internal
 Cross Application Master Data
Procure items and manipulate the IM physical inventory
Procure items and manipulate the IM physical inventory
Hide differences between bank payments and posted AP records
Accept goods and perform IM physical inventory
Accept goods and perform IM physical inventory
Enter orders and access the goods through goods receipt
Approve a purchase and receive goods in R3
Maintain fictitious GL account & hide activity via postings
Maintain fictitious GL account & hide activity via postings
Alter a cost center and process unauthorized cost transfers
Alter a cost center and process unauthorized cost transfers
Alter a cc and process unauthorized revenue entries
Manipulate cc reports to hide inappropriate journal entries
Manipulate cc reports to hide inappropriate journal entries
Maintain bank account and post a payment from it
Maintain bank account and post a payment from it
Pay a vendor invoice and hide it via asset depreciation
Pay a vendor invoice and hide it via asset depreciation
Create an invoice via ERS GR & hide via asset depreciation
Create an invoice via ERS GR & hide via asset depreciation
Hide cash deposited and cash collections differences
Hide cash deposited and cash collections differences
Allocate costs to unauthorized cost centers
Settle expenses from an unauthorized order
Settle expenses from an unauthorized order
Alter activity type used for cost allocation purposes
Alter activity type used for cost allocation purposes
Maintain asset and capitalize or add costs to master record
Maintain asset and capitalize or add costs to master record
Maintain an asset and manipulate the receipt of the asset
Maintain an asset and manipulate the receipt of the asset
Use fictitious project/WBS to allocate overages
Use fictitious project/WBS to post overhead expenses
Maintain bank account and divert incoming payments
Maintain bank account and divert incoming payments
Open closed periods and inappropriately post entries
Open closed periods and inappropriately post entries
Open closed periods and post payments after month end
Open closed periods and post payments after month end
Open closed periods previously enter incoming payments
Open closed periods previously enter incoming payments
Open closed period & receive or issue goods after month end
Open closed period & receive or issue goods after month end
Maintain fictitious GL account & hide activity via currency or tax postings

# Classification: Internal
 Maintain fictitious GL account & hide activity via currency or tax postings
Manipulate cc reports to hide inappropriate tax or currency entries
Manipulate cc reports to hide inappropriate tax or currency entries
Open closed periods and inappropriately post currency or tax entries
Open closed periods and inappropriately post currency or tax entries
Maintain bank account and create manual checks against it
Maintain bank account and create manual checks against it
Open closed periods and post manual checks after month end
Open closed periods and post manual checks after month end
Adjust the subsidiary balance using the vendor invoice entry and then cover it up using journal entries.
Adjust the subsidiary balance using the vendor invoice entry and then cover it up using journal entries.
Adjust the AR subsidiary balance using AR payments and then conceal with journal entries
Adjust the AR subsidiary balance using AR payments and then conceal with journal entries
Adjust the AR subsidiary balance using cash application and then conceal with journal entries.
Adjust the AR subsidiary balance using cash application and then conceal with journal entries.
Adjust the AR subsidiary balance using billing documents and then conceal with journal entries.
Adjust the AR subsidiary balance using billing documents and then conceal with journal entries.
Maintain bank account and post a payment from it
Maintain bank account and post a payment from it
Finance Archiving
Finance Critical Actions
Finance Master Data
AP/AR/GL master data creation and financial posting functions should be separate from Consolidations
AP/AR/GL master data creation and financial posting functions should be separate from Consolidations
AP/AR/GL master data creation and financial posting functions should be separate from Consolidations
AP/AR/GL master data creation and financial posting functions should be separate from Consolidations
AP/AR/GL master data creation and financial posting functions should be separate from Consolidations
AP/AR/GL master data creation and financial posting functions should be separate from Consolidations
AP/AR/GL master data creation and financial posting functions should be separate from Consolidations
AP/AR/GL master data creation and financial posting functions should be separate from Consolidations
AP/AR/GL master data creation and financial posting functions should be separate from Consolidations
AP/AR/GL master data creation and financial posting functions should be separate from Consolidations
AP/AR/GL master data creation and financial posting functions should be separate from Consolidations
AP/AR/GL master data creation and financial posting functions should be separate from Consolidations
AP/AR/GL master data creation and financial posting functions should be separate from Consolidations
Modify payroll master data and then process payroll
Master data & remittance could result in fraudulent payments
Change config of payroll then modify payroll master data
Changing payroll master data and modifying PD Structure
Changing payroll master data and modifying PD Structure
Entering false time data and maintaining PD Structure
Modify payroll master data and enter time data
Modify payroll master data and perform payroll maintenance
Perform time evaluations and modify PD structure
HR Critical Actions

# Classification: Internal
 HR Master Data
Move stock to GR to meet delivery schedule
Receive/issue incorrect amount and adjust via WM stock count
Hide WM inventory adjustments via ledger entries
Remove material by adjusting out via IM physical inv
Remove material by adjusting out via IM physical inv
Receive/issue incorrect amount and adjust via IM stock count
Receive/issue incorrect amount and adjust via IM stock count
Receive/issue incorrect amount and adjust via IM stock count
Receive/issue incorrect amount and adjust via powerful IM stock count
Hide powerful IM inventory adjustments via ledger entries
Hide IM inventory adjustments via ledger entries
Hide IM inventory adjustments via ledger entries
Hide IM inventory adjustments via ledger entries
Materials Management Critical Actions
Create fictitious vendor and initiate payment to the vendor
Create fictitious vendor and initiate payment to the vendor
Maintain a fictitious vendor and direct disbursements to it
Maintain a fictitious vendor and direct disbursements to it
Create fictitious vendor invoice and initiate payment for it
Create fictitious vendor invoice and initiate payment for it
Purch unauthorized items and initiate payment by invoicing
Purch unauthorized items and initiate payment by invoicing
Purch unauth items and hide by not fully receiving order
Purch unauth items and hide by not fully receiving order
Hide inventory by not fully receiving order but invoicing
Hide inventory by not fully receiving order but invoicing
Purch unauthorized items and enact payment for them
Purch unauthorized items and enact payment for them
Maintain a fictitious vendor and initiate purchase to vendor
Maintain a fictitious vendor and initiate purchase to vendor
Receive services and release blocked invoice to offset recpt
Maintain PO and release a previously blocked Invoice
Maintain PO and release a previously blocked Invoice
Procure an item and adjust via inventory count
Modify Service Master and create a req for the service
Create PO to contain an invalid material
Create PO to contain an invalid material
Can hide differences between bank paymnts & posted AP recds
Can hide differences between bank paymnts & posted AP recds
Receive goods for PO and release blocked Invoices
Receive goods for PO and release blocked Invoices
Receive or accept service and enter covering payments
Maintain PO & accept the services through svc acceptance
Maintain material mstr & add items to purch agmts

# Classification: Internal
 Maintain material mstr & add items to purch agmts
Approve purchase of unauth item - hide by not fully rcvg
Approve purchase of unauth item - hide by not fully rcvg
Approve purchase of unauthorized items and enact payment
Approve purchase of unauthorized items and enact payment
Release an order and initiate payment
Release an order and initiate payment
Approve PO for an item and adjust via inventory count
Approve PO for an item and adjust via inventory count
Approve PO for an item and adjust via inventory count
Maintain fictitious vendor and approve purchases to vendor
Maintain fictitious vendor and approve purchases to vendor
Approve PO that contains an invalid material
Approve PO that contains an invalid material
Modify Purch Agmnts and release a previously blocked Invoice
Modify Purch Agmnts and release a previously blocked Invoice
Enter Purchasing Agreements and the rendering of payment
Enter Purchasing Agreements and the rendering of payment
Enter Purch Agreements & create/modify fictitious Vendor
Enter Purch Agreements & create/modify fictitious Vendor
Modify Purch agmnts and receive goods for fraudulent purpose
Modify Purch agmnts and receive goods for fraudulent purpose
Maintain Purchasing agreement and create Invoices
Maintain Purchasing agreement and create Invoices
Modify service master data and enter covering payment
Modify service master and release a req for the service
Maintain a purch agreement and release a related requisition
Maintain a purch agreement and release a related requisition
Requisition an item and create a PO from that req
Requisition an item and create a PO from that req
Create or change a PO to contain an invalid service
Enter Purchasing Agreement and adjust the inventory
Modify material master data and create/change a material req
Modify material master data and create/change a material req
Requisition an item and then release a requisition
Requisition an item and then release a requisition
Enter unauth payment and perform bank reconciliation
Enter unauth payment and perform bank reconciliation
Enter vendor invoices and accept services
Release a requisition and generate the accompanying PO
Release a requisition and generate the accompanying PO
Maintain service or material mstr & add items to purch agmts
Approve a PO that contains an invalid service item
Approve PO and release a previously blocked Invoice
Approve PO and release a previously blocked Invoice

# Classification: Internal
 Approve PO & accept the services through svc acceptance
Procure an item and adjust via inventory count
Procure an item and adjust via inventory count
Procure an item and adjust via inventory count
Procure an item and adjust via inventory count
Approve PO for an item and adjust via inventory count
Approve PO for an item and adjust via inventory count
Enter Purchasing Agreement and adjust the inventory
Enter Purchasing Agreement and adjust the inventory
Enter Purchasing Agreement and adjust the inventory
Enter Purchasing Agreement and adjust the inventory
Maintain a fictitious vendor and process manual checks to it
Maintain a fictitious vendor and process manual checks to it
Create fictitious vendor invoice and initiate manual checks for it
Create fictitious vendor invoice and initiate manual checks for it
Purch unauthorized items and pay with manual check
Purch unauthorized items and pay with manual check
Receive or accept service and enter manual payment to cover
Approve purchase of unauthorized items and create a manual check to cover
Approve purchase of unauthorized items and create a manual check to cover
Enter Purchasing Agreements and the render a manual check for payment
Enter Purchasing Agreements and the render a manual check for payment
Modify service master data and enter a manual check to cover payment
Create a manual check and perform bank reconciliation
Create a manual check and perform bank reconciliation
Maintain purchase orders and release or approve
Maintain purchase orders and release or approve
The automated controls for invoicing can be circumvented. Invoices are usually blocked due to price or quantity differences.
The automated controls for invoicing can be circumvented. Invoices are usually blocked due to price or quantity differences.
Vendor Pricing and A/P payments could result in fraudulent payments being made to the vendor.
Vendor Pricing and A/P payments could result in fraudulent payments being made to the vendor.
Vendor Pricing and Processing Vendor Invoices could result in fraudulent payments being made to the vendor.
Vendor Pricing and Processing Vendor Invoices could result in fraudulent payments being made to the vendor.
Vendor Pricing and Releasing Blocked Invoices could result in fraudulent payments being made to the vendor.
Vendor Pricing and Releasing Blocked Invoices could result in fraudulent payments being made to the vendor.
Vendor Pricing and Manual Check Processing could result in fraudulent payments being made to the vendor.
Vendor Pricing and Manual Check Processing could result in fraudulent payments being made to the vendor.
Vendor Pricing and PO Approval could result in fraudulent payments being made to the vendor.
Vendor Pricing and PO Approval could result in fraudulent payments being made to the vendor.
Vendor Pricing and Releasing Requisitions could result in fraudulent payments being made to the vendor.
Vendor Pricing and Releasing Requisitions could result in fraudulent payments being made to the vendor.
Vendor Pricing and Requisitioning could result in fraudulent payments being made to the vendor.
Vendor Pricing and Requisitioning could result in fraudulent payments being made to the vendor.
Procurement Critical Actions
Chg credit limit of marginal cust & manage SOs in it's favor

# Classification: Internal
 Chg credit limit of marginal cust & manage SOs in it's favor
Maintain sales document and immediately clear customer's obligation
Maintain sales document and immediately clear customer's obligation
Maintain fictitious customer and initiate orders
Maintain fictitious customer and initiate orders
Change customer master and enter inappropriate invoice
Change customer master and enter inappropriate invoice
Change rebate agmt and change master record in cust favor
Change rebate agmt and change master record in cust favor
Clear balance and change billing doc for same customer
Clear balance and change billing doc for same customer
Maintain a sales doc and generate a billing doc for it
Maintain a sales doc and generate a billing doc for it
Manipulate credit limit and assign rebates
Manipulate credit limit and assign rebates
Maintain sales docs and post cust payment inappropriately
Maintain sales docs and post cust payment inappropriately
Create billing and inappropriately post payment
Create billing and inappropriately post payment
Maintain a fictitious customer and initiate a payment
Maintain a fictitious customer and initiate a payment
Initiate a payment by creating fictitious credit memos
Initiate a payment by creating fictitious credit memos
AR records can be changed to cover cust statement difference
AR records can be changed to cover cust statement difference
Cover up shipment by maintaining a fictitious sales doc
Cover up shipment by maintaining a fictitious sales doc
Risk of Sales Price modifications for Sales invoicing
Risk of Sales Price modifications for Sales invoicing
Enter sales documents and lower prices for fraudulent gain
Enter sales documents and lower prices for fraudulent gain
Approve credit and modify the amount of cash received
Approve credit and modify the amount of cash received
Enter fictitious sales rebate and render fictitious payment
Enter fictitious sales rebate and render fictitious payment
Change the customer master file and modify cash received
Change the customer master file and modify cash received
Sales documents entered and released by the same person
Sales documents entered and released by the same person
Enter sales documents and give sales rebates
Enter sales documents and give sales rebates
Enter sales invoices and approve credit limits
Enter sales invoices and approve credit limits
Risk of sales price modifications for sales invoicing
Risk of sales price modifications for sales invoicing

# Classification: Internal
 Maintain customer master records and post fraudulent payments
Maintain customer master records and post fraudulent payments
Maintain fictitious customer and issue invoices to the customer
Maintain fictitious customer and issue invoices to the customer
Maintain an invoice and enter or change payments against it
Maintain an invoice and enter or change payments against it
Maintain deliveries and enter payments against them
Maintain deliveries and enter payments against them
Maintain sales docs and process enter an incorrect invoice
Maintain sales docs and process enter an incorrect invoice
Create a credit memo then clear the customer to prompt a payment.
Create a credit memo then clear the customer to prompt a payment.
PR01 - Vendor Master Maintenance

# Classification: Internal