Best Practices to resolve Segregation of Duties conflicts
in any ERP environment
It is a well known fact that Segregation of Duties (SOD) is a top contributor for fraud activities and is a key part of achieving Sarbanes Oxley (SOX) Copliance! "he challenge of achieving this is typically ore acute in the sall and ediu si#ed copanies due to the lack of advanced tools or the expertise to anage this risk effectively! $ence% in this article% I have copiled a list of activities% which when cobined together pose a high risk to the business! Internal &udit would need to work collaboratively with the business and the I" teas to Segregate these duties wherever possible and assign an appropriate itigation control in cases wherein it is not feasible to do so! In addition% these controls would need to be onitored on a 'uarterly basis and the results need to be reported to senior anageent! SOD Assessment and Remediation Process "he initiative to deterine% analy#e and address SOD issues can be achieved by the following three steps( Phase I: Gather a list of applicable SOD conflicts )se the conflicts listed below as a guideline or a starting point% but do interlock with the business to create a subset of the conflicts that would be applicable in your copany*s environent! "his can be achieved as follows( Identify key responsibilities for each business process area Define Segregation of Duties rules Create a SOD atrix fro these rules Phase II: Analyze SOD Output "his can be perfored anually or with the help of a tool! In case of anual analysis% for each user% analy#e if he+she has the access to perfor any of the conflicting functions defined in ,hase I! In case of using a tool% proceed as follows( )pload Segregation of duties to the SOD tool -xecute the SOD tool ,erfor SOD Conflict &nalysis Phase III: Remediate and Remain Clean phase In this phase% evaluate if the conflicting tasks can be perfored by an alternate person! If so% work with the I" tea to odify the access to enable this! $owever% if it would not be possible to do so due to practical difficulties% consider forulating an appropriate control to itigate the risk! "his would typically entail working with the business to setup additional onitoring procedures! .ollow this process to address all the high risk conflicts! .inally% establish a new go/forward process wherein every access re'uest is reviewed against the SOD atrix prior to provisioning on the syste! List of conflicting tasks that pose a high risk: ask ! ask " Description of Risk Maintain Bank Master Data AP Payments Create a non bona-fide bank account and create a check from it. Maintain Asset Document Process Vendor Invoices Pay an invoice and hide it in an asset that would be dereciated over time. Maintain Asset Document !oods "eceits to P# Create an invoice throu$h %"& $oods receit and hide it in an asset that would be dereciated over time. Cash Alication Bank "econciliation Allows differences between cash deosited and cash collections osted to be covered u Maintain Asset Master !oods "eceits to P# Create the asset and maniulate the receit of the associated asset. Process #verhead Postin$s &ettle Pro'ects Post overhead e(enses to the ro'ect and settle the ro'ect without $oin$ throu$h the settlement aroval rocess. Maintain Pro'ects and )B& %lements &ettle Pro'ects *se a fictitious ro'ect to allocate overa$es of an actual ro'ect+ and settle the ro'ect without $oin$ throu$h the settlement aroval rocess. Maintain Pro'ects and )B& %lements Process #verhead Postin$s Maniulate the work breakdown structure elements ,rofit centers+ business areas+ cost centers+ lants- and ost overhead e(enses to the ro'ect Maintain Bank Master Data Cash Alication Maintain a non bona-fide bank account and divert incomin$ ayments to it. Maintain Bank Master Data Manual Check Processin$ Create a non bona-fide bank account and create manual checks from it Create . Chan$e /reasury Item Confirm a /reasury /rade *sers can create a fictitious trade and fraudulently confirm or e(ercise the trade !oods Movements %nter Counts - )M Accet $oods via $oods receits and erform a )M hysical inventory ad'ustment afterwards. !oods Movements %nter Counts - IM Accet $oods via $oods receits and erform an IM hysical inventory ad'ustment afterwards. !oods Movements %nter Counts 0 Clear Diff - IM Accet $oods via $oods receits and erform an IM hysical inventory ad'ustment afterwards. Vendor Master Maintenance Process Vendor Invoices Maintain a fictitious vendor and enter a Vendor invoice for automatic ayment AP Payments Vendor Master Maintenance Maintain a fictitious vendor and create a ayment to that vendor Process Vendor Invoices AP Payments %nter fictitious vendor invoices and then render ayment to the vendor Maintain Purchase #rder Process Vendor Invoices Purchase unauthori1ed items and initiate ayment by invoicin$ Maintain Purchase #rder !oods "eceits to P# %nter fictitious urchase orders for ersonal use and accet the $oods throu$h $oods receit Process Vendor Invoices !oods "eceits to P# %nter fictitious vendor invoices and accet the $oods via $oods receit Maintain Purchase #rder AP Payments %nter a fictitious urchase order and enter the coverin$ ayment Vendor Master Maintenance Maintain Purchase #rder Create a fictitious vendor and initiate urchases to that vendor Maintain Purchase #rder %nter Counts 0 Clear Diff - IM Inaroriately rocure an item and maniulatin$ the IM hysical inventory counts to hide. Bank "econciliation Process Vendor Invoices Can hide differences between bank ayments 0 osted AP records &ervice Accetance AP Payments "eceive or accet services and enter the coverin$ ayments P# Aroval !oods "eceits to P# Arove the urchase of unauthori1ed $oods and hide the misuse of inventory by not fully receivin$ the order P# Aroval AP Payments Commit the comany to fraudulent urchase contracts and initiate ayment for unauthori1ed $oods and services. P# Aroval Process Vendor Invoices "elease a non bona-fide urchase order and initiate ayment for the order by enterin$ invoices P# Aroval %nter Counts - IM "elease a non bona-fide urchase order and the action remain undetected by maniulatin$ the IM hysical inventory counts P# Aroval Vendor Master Maintenance Create a fictitious vendor or chan$e e(istin$ vendor master data and arove urchases to this vendor AP Payments Purchasin$ A$reements %nter fictitious urchasin$ a$reements and then render ayment Vendor Master Maintenance Purchasin$ A$reements "isk of entry of fictitious Purchasin$ A$reements and the entry of fictitious Vendor or modification of e(istin$ Vendor esecially account data. Purchasin$ A$reements !oods "eceits to P# Modify urchasin$ a$reements and then receive $oods for fraudulent uroses. Process Vendor Invoices Purchasin$ A$reements %nter unauthori1ed items to a urchasin$ a$reement and create an invoice to obtain those items for ersonal use AP Payments &ervice Master Maintenance "isk of modifyin$ service master data ,to add a service that is normally not ordered by the comany- and the entry of coverin$ ayments AP Payments Bank "econciliation "isk of enterin$ unauthori1ed ayments and reconcile with the bank throu$h the same erson. Maintain Purchase #rder %nter Counts - IM Inaroriately rocure an item and maniulatin$ the IM hysical inventory counts to hide. Maintain Purchase #rder %nter Counts - )M Inaroriately rocure an item and maniulatin$ the )M hysical inventory counts to hide. P# Aroval %nter Counts 0 Clear Diff - IM "elease a non bona-fide urchase order and the action remain undetected by maniulatin$ the IM hysical inventory counts P# Aroval %nter Counts - )M "elease a non bona-fide urchase order and the action remain undetected by maniulatin$ the )M hysical inventory counts Manual Check Processin$ Vendor Master Maintenance Maintain a fictitious vendor and create a ayment to that vendor Process Vendor Invoices Manual Check Processin$ %nter fictitious vendor invoices and then render ayment to the vendor Maintain Purchase #rder Manual Check Processin$ %nter a fictitious urchase order and enter the coverin$ ayment &ervice Accetance Manual Check Processin$ "eceive or accet services and manually enter the coverin$ check ayments P# Aroval Manual Check Processin$ Commit the comany to fraudulent urchases and initiate manual check ayments for unauthori1ed $oods and services. Manual Check Processin$ Purchasin$ A$reements %nter fictitious urchasin$ a$reements and then render manual checks for ayment Manual Check Processin$ &ervice Master Maintenance "isk of modifyin$ service master data ,to add a service that is normally not ordered by the comany- and the entry of coverin$ ayments Manual Check Processin$ Bank "econciliation "isk of enterin$ unauthori1ed manual ayments and reconcile with the bank throu$h the same erson. Maintain Purchase #rder P# Aroval )here release strate$ies are utili1ed+ the same user should not maintain the urchase order and release or arove it. Credit Mana$ement &ales #rder Processin$ %nter or modify sales documents and arove customer credit limits &ales #rder Processin$ Clear Customer Balance Create sales documents and immediately clear customer2s obli$ation &ales #rder Processin$ Maintain Customer Master Data Create a fictitious customer and initiate fraudulent sales document Maintain Customer Master Data Process Customer Invoices Make an unauthori1ed chan$e to the master record ,ayment terms+ tolerance level- in favor of the customer and enter an inaroriate invoice. Maintain Customer Master Data &ales "ebates Inaroriately create or chan$e rebate a$reements and mana$e a customer2s master record in the favor of the customer. Could also chan$e a customer2s master record to direct ayment to an inaroriate location. Clear Customer Balance Maintain Billin$ Documents Potentially clear a customer2s balance before and create or make the same chan$e to the billin$ document for the same customer+ clearin$ them of their obli$ation. &ales #rder Processin$ Maintain Billin$ Documents Inaroriately create or chan$e a sales documents and $enerate a corresondin$ billin$ document for it. Credit Mana$ement &ales "ebates Maniulate the user2s credit limit and assi$n $enerous rebates to e(ecute a mar$inal customer2s order. Cash Alication Maintain Billin$ Documents Create a billin$ document for a customer and inaroriately ost a ayment from the same customer to conceal non-ayment. Maintain Customer Master Data A" Payments Create a fictitious customer and initiate ayment to the unauthori1ed customer. Process Customer Credit Memos A" Payments Initiate an unauthori1ed ayment to the customer by enterin$ fictitious credit memos. Cash Alication &ales Document "elease Chan$e the accounts receivable records to cover differences with customer statements. &ales #rder Processin$ Delivery Processin$ Cover u unauthori1ed shiment by creatin$ a fictitious sales documents Process Customer Invoices &ales Pricin$ Condition &ales rice modifications for sales invoicin$. &ales #rder Processin$ &ales Pricin$ Condition %nter sales documents and lower rices for fraudulent $ain Credit Mana$ement Cash Alication Perform credit aroval function and modify cash received for fraudulent uroses. Cash Alication &ales "ebates %nter a fictitious sales rebates and then render fictitious ayments. Cash Alication Maintain Customer Master Data "isk of the same erson enterin$ chan$es to the Customer Master file and modifyin$ the Cash "eceived for the customer. Process Customer Invoices Credit Mana$ement "isk of modifyin$ and enterin$ &ales Invoices and arovin$ Credit 3imits by the same erson. Maintain Billin$ Documents &ales Pricin$ Condition "isk of &ales Price modifications for &ales invoicin$. Maintain Customer Master Data Clear Customer Balance Maintain a customer master record and ost a fraudulent ayment a$ainst it Maintain Customer Master Data Maintain Billin$ Documents *ser can create a fictitious customer and then issue invoices to the customer. Cash Alication Process Customer Invoices *ser can create.chan$e an invoice and enter.chan$e ayments a$ainst the invoice. Delivery Processin$ Cash Alication *ser can create fictitious.incorrect delivery and enter ayments a$ainst these+ otentially misaroriatin$ $oods. &ales #rder Processin$ Process Customer Invoices *ser able to create a fraudulent sales contract to include additional $oods and enter an incorrect customer invoice to hide the decetion. Clear Customer Balance Process Customer Credit Memos Create a credit memo then clear the customer to romt a ayment. Maintain %mloyee ,PA- Master Data - 4445 - 4446 , Process Payroll Modify ayroll master data and then rocess ayroll. Potential for fraudulent activity. 7" Benefits Process Payroll Chan$e emloyee 7" Benefits then rocess ayroll without authori1ation. Potential for fraudulent activity. 8rd Party "emittance 7" Vendor Data Chan$e to master data and creatin$ the remittance could result in fraudulent ayments. Maintain /ime Data Arove /ime Chan$e ayroll master data and enter time data alied to incorrect settin$s. Maintain /ime Data Process Payroll Modify time data and rocess ayroll resultin$ in fraudulent ayments Maintain Payroll Confi$uration Process Payroll Chan$e confi$uration of ayroll then rocess ayroll resultin$ in fraudulent ayments Maintain %mloyee ,PA- Master Data - 4445 - 4446 , Maintain Payroll Confi$uration Chan$e confi$uration of ayroll then modify ayroll master data resultin$ in fraudulent ayments Modify PD &tructure Maintain %mloyee ,PA- Master Data - 4445 - 4446 , Chan$e ayroll master data and modify PD &tructure Maintain /ime Data Payroll Maintenance %nter false time data and erform ayroll maintenance. Payroll Maintenance Process Payroll Chan$e ayroll and rocess ayroll without roer authori1ation. Maintain Payroll Confi$uration Payroll Maintenance Chan$e ayroll confi$uration and erform maintenance on ayroll settin$s. Maintain /ime Data Maintain Payroll Confi$uration Modify ayroll confi$uration and enter false time data. Maintain /ime Data Modify PD &tructure %nter false time data and maintain PD structure Maintain %mloyee ,PA- Master Data - 4445 - 4446 , Maintain /ime Data *sers may enter false time data and rocess ayroll resultin$ in fraudulent ayments. Maintain %mloyee ,PA- Master Data - 4445 - 4446 , Payroll Maintenance *sers may maintain emloyee master data includin$ ay rates and delete the ayroll result Payroll &chemas Maintain /ime Data *sers may enter false time data and erform work schedule evaluations Basis Develoment Confi$uration A develoer could modify an e(istin$ ro$ram in roduction+ erform traces to the ro$ram and confi$ure the roduction environment to limit monitorin$ of the ro$ram run by increasin$ alarm thresholds and eliminatin$ audit trails throu$h e(ternal #& comma Basis Develoment /ransort Administration A develoer could create or modify a ro$ram in roduction and force the transort of these chan$es after the fact to conceal irre$ular develoment ractices. /his also enables the revertin$ back to the ro$ram2s ori$inal version without any trace of the chan$es made in roduction. Basis *tilities Confi$uration A develoer could modify ro$ram comonents ,menus+ screen layout+ messa$es+ 9ueries- and confi$ure the roduction environment to limit monitorin$ of the ro$ram runs usin$ the modified ro$ram comonents by increasin$ alarm thresholds and eliminatin$ audit trail Basis *tilities /ransort Administration A develoer could modify ro$ram comonents ,menus+ screen layout+ messa$es+ 9ueries- and force the transort of these chan$es after the fact to conceal irre$ular develoment ractices. /his also enables the revertin$ back to the ro$ram comonents ori$in Basis /able Maintenance &ystem Administration An individual could modify data in tables or modify valid confi$uration values and setu the roduction environment to run transactions and ro$rams usin$ the inaroriately modified data. /his could affect data inte$rity+ system erformance+ and roer Basis /able Maintenance Client Administration An individual could modify data in tables or chan$e valid confi$uration and relicate these chan$es to other clients. /his is articularly sensitive if client administration transactions come with client- indeendent authori1ation allowin$ the develoer to &ecurity Administration Client Administration An individual could inaroriately modify roles and assi$nments and reflect this chan$e to the roduction2s mirror coy eliminatin$ the chance to revert to the aroriate setu. &ecurity Administration /ransort Administration A security administrator could make inaroriate chan$es to unauthori1ed security roles+ transort them+ and assi$n them to a fictitious user for e(ecution. Create /ransort Perform /ransort Can create transorts+ add ob'ects to the transort+ and move the transort: Can ut unauthori1ed ob'ect chan$es into roduction+ byassin$ the Chan$e Control rocess. Maintain ;umber "an$es &ystem Administration Can reset the number ran$es ,<- and delete your lo$.audit trail ,=-. Maintain *ser Master Maintain Profiles . "oles #ne erson controllin$ both the access in the rofile.role and the user Ids increases the risk of inaroriate access AP# Maintain Model AP# &uly 0 Demand Plannin$ *nauthori1ed maintenance of lannin$ model and version may adversely imact the roduction lannin$ data stored in AP#. /his transaction should be limited to selected demand lannin$ suer user or mana$er. AP# Model 0 Version Mana$ement AP# &uly 0 Demand Plannin$ *nauthori1ed deletion of active lannin$ version may adversely imact the roduction lannin$ data stored in AP#. /his transaction should be limited to selected demand lannin$ suer user or mana$er. AP# active version- AP# &uly 0 Demand Plannin$ *nauthori1ed maintenance of lannin$ model and version may adversely imact the roduction lannin$ data stored in AP#. /his transaction should be limited to selected demand lannin$ suer user or mana$er. AP# Define Advanced Macros AP# &uly 0 Demand Plannin$ Access to maintain macros.rules should be controlled via chan$e mana$ement rocess. *nsuorted or incorrect ad'ustments are made to the macros.rules may result in inaccurate roduction lannin$ and roduction schedulin$. Maintain Business Partner Process C"M &ales #rder A user could create a fictitious business artner and initiate fraudulent sales orders for that artner. Master data such as business artners should not be maintained by the same users who rocess transactions usin$ that master data. Process C"M &ales #rder Delivery Processin$ A user could create a fictitious sales order to cover u an unauthori1ed shiment. Process C"M &ales #rder C"M Billin$ Inaroriately create or chan$e sales documents and $enerate the corresondin$ billin$ document in C"M. Process C"M &ales #rder Maintain Billin$ Documents Inaroriately create or chan$e sales documents and $enerate the corresondin$ billin$ document in "8. &ervice #rder Processin$ &ervice Confirmation %nter fictitious service orders for ersonal use and accet the services throu$h service accetance. /he user could romt fraudulent ayments. In addition sare arts could be fraudulently issued from inventory as a result of the confirmation. C"M Billin$ Maintain Business Partner *ser can create a fictitious business artner and then rocess billin$ in C"M for that artner. Maintain Billin$ Documents Maintain Business Partner *ser can create a fictitious business artner and then rocess billin$ in "8 for that artner. &ervice Confirmation C"M Billin$ Inaroriately accet or confirm a service order and $enerate a corresondin$ billin$ document in C"M for the order. &ervice Confirmation Maintain Billin$ Documents Inaroriately accet or confirm a service order and $enerate a corresondin$ billin$ document in "8 for the order. Process Credit Memo C"M Billin$ *ser could create a fictitious credit memo and run billin$ due in C"M to romt a ayment to a customer. /he customer could rovide a kickback to the internal user. Process Credit Memo Maintain Billin$ Documents *ser could create a fictitious credit memo and run billin$ due in "8 to romt a ayment to a customer. /he customer could rovide a kickback to the internal user. Process Customer Invoices Maintain Conditions Pricin$ conditions could be maniulated to rovide inaroriate discounts or incentives to customers which will be reali1ed in an incorrect invoice. Process C"M &ales #rder Maintain Conditions A user could enter a sales order in C"M and lower rices via conditions for fraudulent $ain Maintain #ortunity Process Payroll Commission or Incentives may be aid based on the number of 9ualified leads. Inaroriately 9ualified leads could result in fraudulent commission ayments. &ervice #rder Processin$ Process Payroll Commission or Incentives may be aid based on the number of service orders. >raudulent orders could be entered to achieve hi$her sales for commissions. Process C"M &ales #rder Process Payroll Commission or Incentives may be aid based on the number of sales orders. >raudulent orders could be entered to achieve hi$her sales reortin$ for commissions. %BP . &"M Vendor Master %BP . &"M Invoicin$ Maintain a fictitious vendor and enter an invoice to be included in the automatic ayment run %BP . &"M Purchasin$ %BP . &"M Invoicin$ Purchase unauthori1ed items and romt the ayment by invoicin$ %BP . &"M Purchasin$ %BP . &"M !oods "eceit.&ervice Accetance %nter fictitious orders for ersonal use and accet the $oods or services throu$h $oods receit or service accetance %BP . &"M Invoicin$ %BP . &"M !oods "eceit.&ervice Accetance %nter fictitious invoices and accet $oods or services via $oods receit or service accetance %BP . &"M Vendor Master %BP . &"M Purchasin$ Maintain a fictitious vendor and initiate urchases to that vendor. Bank "econciliation %BP . &"M Invoicin$ A user can hide differences between bank ayments and osted AP records. %BP . &"M !oods "eceit.&ervice Accetance %nter Counts - )M Accet $oods via &"M $oods receits and erform a )M hysical inventory ad'ustment afterwards. %BP . &"M !oods "eceit.&ervice Accetance %nter Counts - IM Accet $oods via &"M $oods receits and erform IM hysical inventory ad'ustment afterwards. %BP . &"M !oods "eceit.&ervice Accetance %nter Counts 0 Clear Diff - IM Accet $oods via &"M $oods receits and erform IM hysical inventory ad'ustment afterwards usin$ owerful IM transactions %BP . &"M Purchasin$ !oods "eceits to P# %nter fictitious orders for ersonal use and access the $oods or services throu$h $oods receit %BP . &"M Purchasin$ &ervice Accetance %nter fictitious orders for ersonal use and access the $oods or services throu$h service accetance %BP . &"M P# Aroval !oods "eceits to P# Arove the urchase of unauthori1ed $oods and hide the misuse of inventory by not fully receivin$ the order in "8 %BP . &"M Purchasin$ %BP . &"M P# Aroval )here release strate$ies are utili1ed+ the same user should not maintain the urchase order and release or arove it. %BP . &"M Vendor Master %BP . &"M P# Aroval Create a fictitious vendor or chan$e e(istin$ vendor master data and arove urchases to this vendor %BP . &"M Purchasin$ %BP . &"M Maintain #r$ &tructure %nter fictitious orders for ersonal use and maniulate the or$ani1ational structure to byass arovals %BP . &"M Vendor Master %BP . &"M Maintain #r$ &tructure Create or maintain fictitious vendor and maniulate the or$ani1ational structure to byass arovals or secondary checks %BP . &"M Maintain &hoin$ Cart %BP . &"M P# Aroval Initiate urchases to selectin$ $oods to be included in a shoin$ cart then arovin$ the urchase Maintain 7ierarchies AP Payments AP.A".!3 master data creation and ostin$ functions in con'unction with ayment rocessin$+ receit of money+ !3 account access? and the ability to modify %CC& hierarchy and reortin$ outut Maintain 7ierarchies Process Vendor Invoices AP.A".!3 master data creation and ostin$ functions in con'unction with ayment rocessin$+ receit of money+ !3 account access? and the ability to modify %CC& hierarchy and reortin$ outut Maintain 7ierarchies Manual Check Processin$ AP.A".!3 master data creation and ostin$ functions in con'unction with ayment rocessin$+ receit of money+ !3 account access? and the ability to modify %CC& hierarchy and reortin$ outut Maintain 7ierarchies Cash Alication AP.A".!3 master data creation and ostin$ functions in con'unction with ayment rocessin$+ receit of money+ !3 account access? and the ability to modify %CC& hierarchy and reortin$ outut Maintain 7ierarchies Process Customer Invoices AP.A".!3 master data creation and ostin$ functions in con'unction with ayment rocessin$+ receit of money+ !3 account access? and the ability to modify %CC& hierarchy and reortin$ outut Maintain 7ierarchies Maintain Cost Centers AP.A".!3 master data creation and ostin$ functions in con'unction with ayment rocessin$+ receit of money+ !3 account access? and the ability to modify %CC& hierarchy and reortin$ outut Maintain 7ierarchies Maintain Asset Document AP.A".!3 master data creation and ostin$ functions in con'unction with ayment rocessin$+ receit of money+ !3 account access? and the ability to modify %CC& hierarchy and reortin$ outut Maintain 7ierarchies Maintain Asset Master AP.A".!3 master data creation and ostin$ functions in con'unction with ayment rocessin$+ receit of money+ !3 account access? and the ability to modify %CC& hierarchy and reortin$ outut Maintain 7ierarchies "evenue "eostin$ AP.A".!3 master data creation and ostin$ functions in con'unction with ayment rocessin$+ receit of money+ !3 account access? and the ability to modify %CC& hierarchy and reortin$ outut Maintain 7ierarchies Post @ournal %ntry AP.A".!3 master data creation and ostin$ functions in con'unction with ayment rocessin$+ receit of money+ !3 account access? and the ability to modify %CC& hierarchy and reortin$ outut Maintain 7ierarchies Maintain !3 Master Data AP.A".!3 master data creation and ostin$ functions in con'unction with ayment rocessin$+ receit of money+ !3 account access? and the ability to modify %CC& hierarchy and reortin$ outut Maintain 7ierarchies Post @ournal %ntry ,misc /a(.Currency- AP.A".!3 master data creation and ostin$ functions in con'unction with ayment rocessin$+ receit of money+ !3 account access? and the ability to modify %CC& hierarchy and reortin$ outut Maintain 7ierarchies Vendor Master Maintenance AP.A".!3 master data creation and ostin$ functions in con'unction with ayment rocessin$+ receit of money+ !3 account access? and the ability to modify %CC& hierarchy and reortin$ outut Maintain 7ierarchies Maintain Customer Master Data AP.A".!3 master data creation and ostin$ functions in con'unction with ayment rocessin$+ receit of money+ !3 account access? and the ability to modify %CC& hierarchy and reortin$ outut