Segregation of duties after an HR–finance reorganisation
New organisation charts do not automatically rewrite role rights inside the payroll processing application.
Companies redraw reporting lines and forget that one person still enters overtime, approves it, and releases the bank file. A control walkthrough after a reorganisation is less about theory and more about who can press which button today.
Questions we ask on screen
- Who can edit pay rates without a second approver?
- Who can unlock a posted cycle?
- Who can export the bank file and also post the salary journal?
- Are shared logins still in use for “the payroll PC”?
Fixing without freezing pay
Remediation can be staged: remove the highest-risk combination first, document compensating reviews for the next cycle, then clean remaining roles. The walkthrough report should be specific enough that IT or the vendor partner knows which role templates to change.