# SAP SoD Mitigating Control Register Worksheet

> Source: https://netray.co/tools/sap-sod-mitigating-control-register-worksheet
> Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems.
> Section: Free Tools

## Short answer

An editable register of accepted SoD conflicts and the compensating controls behind them, with risk score and review dates. Exports to Excel.

## Category

sap

## Erp

SAP ECC / S/4HANA

## Audience

- GRC analyst
- Internal auditor
- SAP security administrator

## Tool

**Kind:** worksheet

**Mode:** editable

**Columns:**

#### User or role

**Key:** user

**Type:** text

#### Risk description

**Key:** risk

**Type:** text

#### Process

**Key:** process

**Type:** select

**Options:**

- Procure to pay
- Order to cash
- Record to report
- Inventory
- Basis and security
- HR and payroll

#### Impact (1-5)

**Key:** impact

**Type:** number

#### Likelihood (1-5)

**Key:** likelihood

**Type:** number

#### Inherent score

**Key:** score

**Type:** number

**Expr:** impact * likelihood

**Format:** integer

#### Mitigating control

**Key:** control

**Type:** text

#### Control frequency

**Key:** freq

**Type:** select

**Options:**

- Daily
- Weekly
- Monthly
- Quarterly
- Per transaction

#### Control owner

**Key:** owner

**Type:** text

#### Next review

**Key:** review

**Type:** date

#### Status

**Key:** status

**Type:** select

**Options:**

- Active
- Overdue
- Remove access
- Under review

**Rows:**

**User:** J. Costa (AP clerk)

**Risk:** Can create vendor and post vendor invoice

**Process:** Procure to pay

**Impact:** 5

**Likelihood:** 3

**Control:** Monthly review of new vendors by finance manager with bank detail change report

**Freq:** Monthly

**Owner:** Finance manager

**Review:** 2026-12-01

**Status:** Active

**User:** Z_SD_BILLING_ALL

**Risk:** Can maintain customer credit and release billing

**Process:** Order to cash

**Impact:** 4

**Likelihood:** 3

**Control:** Weekly review of credit limit changes against approval log

**Freq:** Weekly

**Owner:** Credit manager

**Review:** 2026-11-15

**Status:** Active

**User:** R. Kumar (Basis)

**Risk:** Can change roles and assign them to own user

**Process:** Basis and security

**Impact:** 5

**Likelihood:** 2

**Control:** Quarterly review of change documents for own user ID by security manager

**Freq:** Quarterly

**Owner:** IT security manager

**Review:** 2026-10-05

**Status:** Overdue

**User:** M. Lee (warehouse)

**Risk:** Can post goods receipt and adjust inventory counts

**Process:** Inventory

**Impact:** 4

**Likelihood:** 2

**Control:** Cycle count variance report reviewed by plant controller

**Freq:** Weekly

**Owner:** Plant controller

**Review:** 2027-01-10

**Status:** Under review

**Totals:**

#### Total inherent score

**Key:** score

**Agg:** sum

**Format:** integer

#### Highest single score

**Key:** score

**Agg:** max

**Format:** integer

**Summary:**

#### Average inherent score

**Key:** avg_score

**Expr:** sum_score / count

**Format:** decimal

**Notes:** Use impact and likelihood on a 1 to 5 scale agreed with your risk team. A mitigating control must be performed by someone independent of the conflicting duties and must leave evidence. Set the status to Remove access if no workable control exists.

## Content

**Intro:** Not every segregation of duties conflict can be removed. Small teams and Basis roles often need a compensating control, and auditors want to see it written down with an owner and a review date.

**Sections:**

#### How to use the register

**Body:** Add a row for each accepted conflict. Describe the risk in plain language, score impact and likelihood, then record the control that reduces the risk, who performs it and how often. The score column multiplies impact by likelihood so you can sort the worst items to the top. Review the whole register at least annually and re-approve overdue items.

**Bullets:**

- One row per conflict per user or role
- Name the control precisely, including the report or check used
- Assign a person as owner, not a department
- Set a next review date and track overdue rows

#### What makes a control valid

**Body:** A mitigating control has to detect or prevent the misuse the conflict allows. A manager who reviews vendor master changes each month detects a fake vendor, while a general policy statement does not. The control owner should be independent of the user holding the conflict, the work must be evidenced (a signed report, a ticket, a log), and it must run at a frequency that fits the risk. SAP GRC Access Control lets you assign mitigating controls to users and roles, and this sheet works as an offline register or for systems outside GRC.

#### Reading the scores

**Body:** The inherent score shows the risk before the control. A score of 15 or more usually deserves senior attention, but the thresholds belong to your risk policy. Rows with high scores and a weak control, or a control that is overdue, are the first to challenge. If a conflict has a high score and no practical control, remove access.

#### Common mistakes

**Body:** Frequent mistakes are accepting a risk with no named owner, using a control the conflicted user performs themselves, and leaving expired approvals in place. Another is treating the register as a one-time clean-up instead of a living control.

**Cta:** If you want conflict reports and control evidence pulled from SAP automatically, Netray can build read-only reporting on-prem for your GRC team.

**Faq:**

#### Is a mitigating control the same as a compensating control?

**Answer:** In practice the terms are used interchangeably. Both describe an additional control that reduces the risk of a conflict that cannot be removed. Use the term your auditors use.

#### Can the user's manager be the control owner?

**Answer:** Often yes, if the manager is independent of the conflicting duties and has the information needed to detect misuse. Avoid a manager who also approves the user's transactions.

#### How often should mitigating controls be reviewed?

**Answer:** At least annually, and when the user, role or process changes. High-risk items may need a shorter cycle. Your risk policy sets the rule.

#### Does this replace SAP GRC risk analysis?

**Answer:** No. GRC finds the conflicts. This register records the decision about each one that remains, and can be used where GRC is not available.

## Search terms

sap sod mitigating control register, segregation of duties exception log, sap grc mitigating control template, sod risk acceptance register excel, sap compensating control worksheet, sap access risk exception tracker, sod conflict mitigation template

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