Build your SoD matrix offline with a live conflict checker. Pre-labeled fields for finance processes including AP, AR, GL, payroll, and treasury. Download in Excel, Word, or PDF.
| Process | Authorize | Custody | Record |
|---|---|---|---|
| AP Invoice | Manager | AP Clerk | GL Team |
| Vendor creation | Controller | N/A | AP Clerk |
| Payment release | CFO | Treasury | GL Team |
| AR Credit memo | Manager | AR Clerk | AR Clerk |
Add each financial process and assign the three core duties. The tool flags conflicts where one role holds more than one incompatible function.
Pick Excel, Word, or PDF. Each has a pre-built SoD matrix covering AP, AR, GL, payroll, and treasury functions.
List each financial process in scope. For each, identify who authorizes, who has custody, and who records the transaction.
Review the matrix for rows where the same role appears in more than one column. These are SoD conflicts that need mitigating controls.
Get management approval, document mitigating controls for any accepted conflicts, and schedule the next review cycle.
Grab a blank template in the format that fits your workflow. Every version includes the SoD matrix with conflict flagging.
Spreadsheet with conflict formulas. Best for ongoing SoD tracking and audit preparation.
Policy document with tables. Best for board presentations and compliance documentation.
Print-ready layout. Best for physical sign-off and audit binders.
Stop checking access conflicts manually. Let Bluecopa continuously monitor role assignments and flag SoD violations in real time.
SoD splits critical financial tasks among multiple people so that no single individual controls all stages of a transaction. The three core functions are authorization, custody, and recording.
Map every financial process that involves money, assets, or reporting. AP, AR, payroll, treasury, and journal entries are the most common starting points.
For each process, identify who authorizes (approves), who has custody (handles the asset or payment), and who records (posts to the ledger).
Create a matrix mapping processes to roles. Flag any cell where the same person or role appears in more than one duty column.
For each conflict, either reassign the duty to a different role or document a compensating control (supervisory review, dual approval, system restriction).
Review the matrix whenever roles change. Access creep (gradual accumulation of permissions) is the most common source of new SoD conflicts.
Segregation of duties (SoD) is an internal control that divides critical tasks among multiple people to prevent fraud and errors. No single person should be able to initiate, approve, and record a financial transaction.
SoD prevents unauthorized transactions, reduces fraud risk, and satisfies audit requirements. Regulators and auditors expect documented SoD policies for SOX compliance, internal audits, and financial reporting.
The three core functions are authorization (approving transactions), custody (handling assets or payments), and recording (posting entries to the ledger). No one person should perform all three for any transaction.
Yes. No cost, no account, no watermark. The interactive tool runs in your browser and the downloadable files are yours to keep.
Review your SoD policy at least annually, or whenever there are organizational changes like new hires, role changes, or system migrations. Regular reviews catch access creep and role conflicts.
An SoD conflict occurs when one person has access to two or more incompatible duties. For example, if the same person can create vendors and approve payments, they could create a fake vendor and pay themselves.
Templates work for small teams with stable roles. When you have 50+ users, frequent role changes, or audit findings around access conflicts, automation tools like Bluecopa can continuously monitor SoD conflicts across your ERP.