Finance-System User Access Review and Segregation-of-Duties Controls

A finance-system access review should compare active users and roles with current job responsibilities, identify privileged and conflicting access, require owner approval or a documented compensating control, and remove leavers and obsolete permissions promptly.

This guide describes a practical UAE finance control. Management should adapt thresholds, roles and evidence to its legal entities, systems and approved policies. Regulatory or tax conclusions require review of current official material and the specific facts.

1. Extract the complete user and role population

Extract the complete user and role population should be evidenced from the relevant source system or approved record, assigned to a named owner and reviewed at a defined frequency. Record exceptions separately, preserve the original evidence and document the action, approver and completion date. This makes the control repeatable without implying that one workflow fits every entity or transaction.

2. Match access to current responsibilities

Match access to current responsibilities should be evidenced from the relevant source system or approved record, assigned to a named owner and reviewed at a defined frequency. Record exceptions separately, preserve the original evidence and document the action, approver and completion date. This makes the control repeatable without implying that one workflow fits every entity or transaction.

3. Identify privileged and conflicting duties

Identify privileged and conflicting duties should be evidenced from the relevant source system or approved record, assigned to a named owner and reviewed at a defined frequency. Record exceptions separately, preserve the original evidence and document the action, approver and completion date. This makes the control repeatable without implying that one workflow fits every entity or transaction.

4. Approve exceptions and compensating controls

Approve exceptions and compensating controls should be evidenced from the relevant source system or approved record, assigned to a named owner and reviewed at a defined frequency. Record exceptions separately, preserve the original evidence and document the action, approver and completion date. This makes the control repeatable without implying that one workflow fits every entity or transaction.

5. Remove access and retain evidence

Remove access and retain evidence should be evidenced from the relevant source system or approved record, assigned to a named owner and reviewed at a defined frequency. Record exceptions separately, preserve the original evidence and document the action, approver and completion date. This makes the control repeatable without implying that one workflow fits every entity or transaction.

Review checklist

1. Confirm the complete source population and reporting cut-off. 2. Assign preparer, reviewer and exception owners. 3. Reconcile the control output to the ledger, filing or operating record. 4. Retain approvals, corrections and unresolved items. 5. Revisit the control when systems, regulation or operating scope changes.

Source and scope note

Primary source reviewed on 19 September 2026. The source establishes the relevant reporting, regulatory or governance context; the workflow above is professional judgement for operational control design, not legal, audit or assurance advice.