Saudi Aramco GI 287.003 FINANCIAL SYSTEMS SEGREGATION OF DUTIES

This document, Saudi Aramco GI 287.003, provides the authoritative guidance on Financial Systems Segregation of Duties (SoD) within Saudi Aramco's financial operations. It details the essential framework for establishing and maintaining an effective SoD environment, crucial for preventing financial errors and irregularities.

The instruction covers the development of Financial SoD Rules, the identification and remediation of SoD Violations, and the comprehensive analysis of financial SoD risk for new or modified business processes. It outlines key concepts such as Authorization, Custody, Record Keeping, and Reconciliation as fundamental duties requiring segregation.

Furthermore, it specifies the responsibilities for SoD rule ownership, creation, modification, and the implementation of mitigating controls. The document emphasizes the importance of SAP Role assignments and user access management in ensuring compliance.

This resource is vital for understanding the proactive measures Saudi Aramco takes to safeguard its financial systems, ensure data integrity, and uphold accurate financial reporting. Ideal for internal auditors, SAP security administrators, compliance officers, and financial controllers working in large enterprises, particularly within the oil and gas sector.