S010

S012
S017
S022
S026
S029
ZRPJ18
F001

Create billing and inappropriately post payment

Initiate a payment by creating fictitious credit memos
Approve credit and modify the amount of cash received
Enter sales invoices and approve credit limits
Maintain an invoice and enter or change payments against it
Create a credit memo then clear the customer to prompt a payment.
Ability to create fictitious vendor and post invoices to it
Maintain fictitious GL account & hide activity via postings

AR02 - Cash Application

AR01 - AR Payments
AR02 - Cash Application
AR04 - Credit Management
AR02 - Cash Application
AR03 - Clear Customer Balance
PR01 - Vendor Master Maintenance
GL01 - Post Journal Entry

F002
F003
F004
F005
F006
F007
F008
F009
F010
F011
F012
F013
F014
F015
F016
F017
F018
F019
F020
F021
F022
F023
F024
F025
F026
F027
F028
F029
F030
F031
F032

Alter a cost center and process unauthorized cost transfers

CC03 - Maintain Cost Centers
Alter a cc and process unauthorized revenue entries
CC03 - Maintain Cost Centers
Manipulate cc reports to hide inappropriate journal entries
CC02 - Maintain CC or CE Groups
Maintain bank account and post a payment from it
AP01 - AP Payments
Pay a vendor invoice and hide it via asset depreciation
AP02 - Process Vendor Invoices
Create an invoice via ERS GR & hide via asset depreciation
FA01 - Maintain Asset Document
Hide cash deposited and cash collections differences
AR02 - Cash Application
Allocate costs to unauthorized cost centers
CC01 - Maintain Cost Center Distributions
Settle expenses from an unauthorized order
CC05 - Maintain Internal CO Order
Alter activity type used for cost allocation purposes
FI02 - Activity Allocation
Maintain asset and capitalize or add costs to master record
FA01 - Maintain Asset Document
Maintain an asset and manipulate the receipt of the asset
FA02 - Maintain Asset Master
Post overhead expenses and settle project without approvals
PS02 - Process Overhead Postings
Use fictitious project/WBS to allocate overages
PS01 - Maintain Projects and WBS Elements
Use fictitious project/WBS to post overhead expenses
PS01 - Maintain Projects and WBS Elements
Maintain bank account and divert incoming payments
AR02 - Cash Application
Open closed periods and inappropriately post entries
FI06 - Maintain Posting Periods
Open closed periods and post payments after month end
AP01 - AP Payments
Open closed periods previously enter incoming payments
AR02 - Cash Application
Open closed period & receive or issue goods after month end
FI06 - Maintain Posting Periods
Maintain fictitious GL account & hide activity via currency or tax postings
GL02 - Maintain GL Master Data
Manipulate cc reports to hide inappropriate tax or currency entries
CC02 - Maintain CC or CE Groups
Open closed periods and inappropriately post currency or tax entries
FI06 - Maintain Posting Periods
Maintain bank account and create manual checks against it
AP04 - Manual Check Processing
Open closed periods and post manual checks after month end
AP04 - Manual Check Processing
Users can create a fictitious trade and fraudulently confirm or exercise the trade
FI08 - Create / Change Treasury Item
Adjust the subsidiary balance using the vendor invoice entry and then cover itAP02
up using
- Process
journal
Vendor
entries.
Invoices
Adjust the AR subsidiary balance using AR paymentsand then concealwith journal
AR01 -entries
AR Payments
Adjust the AR subsidiary balance usingcash application and then concealwith
AR02
journal
- Cash
entries.
Application
Adjust the AR subsidiary balance usingbilling documentsand then concealwith
AR05
journal
- Maintain
entries.
Billing Documents
Maintain bank account and post a payment from it
AR01 - AR Payments

AR05 - Maintain Billing Documents

High
AR06 - Process Customer Credit Memos
High
AR04 - Credit Management
High
AR07 - Process Customer Invoices
High
AR07 - Process Customer Invoices
High
AR06 - Process Customer Credit Memos
High
ZPJ01 - Users with Access to create and processHigh
JVA tcodes
GL02 - Maintain GL Master Data
Medium

CC06 - Cost Transfer Processing

FI01 - Revenue Reposting
GL01 - Post Journal Entry
FI04 - Maintain Bank Master Data
FA01 - Maintain Asset Document
MM05 - Goods Receipts to PO
FI03 - Bank Reconciliation
CC04 - Execute Cost Center Distributions
CC07 - Internal Order Settlement
FI07 - Maintain Activity Types
FA02 - Maintain Asset Master
MM05 - Goods Receipts to PO
PS03 - Settle Projects
PS03 - Settle Projects
PS02 - Process Overhead Postings
FI04 - Maintain Bank Master Data
GL01 - Post Journal Entry
FI06 - Maintain Posting Periods
FI06 - Maintain Posting Periods
MM04 - Goods Movements
GL03 - Post Journal Entry (misc. Tax/Currency)
GL03 - Post Journal Entry (misc. Tax/Currency)
GL03 - Post Journal Entry (misc. Tax/Currency)
FI04 - Maintain Bank Master Data
FI06 - Maintain Posting Periods
FI09 - Confirm a Treasury Trade
GL01 - Post Journal Entry
GL01 - Post Journal Entry
GL01 - Post Journal Entry
GL01 - Post Journal Entry
FI04 - Maintain Bank Master Data

Medium
Medium
Medium
High
High
High
High
Low
Low
Low
Medium
High
High
High
High
High
Medium
Medium
Medium
Medium
Medium
Medium
Medium
High
Medium
High
Medium
Medium
Medium
Medium
High