OPTIMIZING SOD IN ERP: A FRAMEWORK ENHANCING MANUAL REVIEWS WITH PROCESS MINING

Segregation of Duties (SoD) is a critical internal control principle in Enterprise Resource Planning (ERP) systems like SAP. Traditional methods rely on manual reviews of static documentation, which can be time-consuming and error-prone due to the large volume of data and the complexity of ERP systems This paper proposes a novel framework that combines manual reviews with process mining to enhance SoD compliance in ERP systems. The framework leverages process mining tools to analyze user activity data and identify potential SoD violations based on a pre-defined SoD policy and matrix. Manual reviews are then employed to assess the context and risk associated with identified violations. This combined approach offers several benefits, including improved efficiency, accuracy, and continuous monitoring of SoD compliance. The paper outlines the framework's components, its benefits, and its contribution to strengthening internal controls within ERP systems.