SAP SoD Matrix Template: Free Download & Complete Guide

A Segregation of Duties (SoD) matrix is the foundation of access risk management in SAP. It defines which combinations of access rights create conflicts that could lead to fraud, errors, or compliance violations.

In this guide, you'll learn:

• What an SoD matrix is and why you need one
• How to structure your SAP SoD ruleset
• Best practices for maintenance
• How to automate SoD conflict detection

Plus, download our free SAP SoD matrix template to get started immediately.

What is a Segregation of Duties Matrix?

A Segregation of Duties matrix (also called an SoD ruleset or conflict matrix) is a document that defines incompatible access combinations within your organization. When a user has access to both sides of a conflict, they have the ability to perform actions that should require two separate people.

Example SoD Conflict

The matrix maps all such conflicts relevant to your business processes.

SAP SoD Matrix Structure

An effective SAP SoD matrix includes these components:

1. Risk Definition

Each risk in your matrix should have:

2. Function Definitions

Functions group related SAP transactions and authorization objects:

Function: Create Vendor Master
├── Transaction: XK01 (Create Vendor)
├── Transaction: XK02 (Change Vendor)
├── Transaction: FK01 (Create Vendor Accounting)
└── Auth Object: F_LFA1_BUK (Vendor Master Authorization)

3. Conflict Rules

The matrix then defines which function combinations create risks:

Download: Free SAP SoD Matrix Template

We've created a ready-to-use Excel template that you can customize for your organization.

How to Build Your SAP SoD Matrix

Step 1: Identify Critical Business Processes

Start with your highest-risk processes:

1. Procure-to-Pay (P2P)

   • Vendor management
   • Purchase orders
   • Goods receipt
   • Invoice processing
   • Payments

2. Order-to-Cash (O2C)

   • Customer management
   • Sales orders
   • Delivery
   • Billing
   • Collections

3. Financial Close

   • Journal entries
   • Account reconciliation
   • Period close
   • Financial reporting

4. Human Resources

   • Employee master data
   • Payroll processing
   • Time management

Step 2: Define Functions

For each process, identify functions that should be separated:

Example: Procure-to-Pay Functions

Step 3: Map Authorization Objects

Each action (transaction or Fiori app) should include the relevant SAP authorization objects:

Function: Payment Processing (P2P-07)
├── Action: F110 (Automatic Payment Program)
│   ├── F_REGU_BUK (Company Code) - FBTCH: 21, BUKRS: *
│   ├── F_REGU_KOA (Account Type) - FBTCH: 21, KOART: K
│   └── S_TCODE (Transaction) - TCD: F110
│
└── Action: F-53 (Post Vendor Payment)
    ├── F_BKPF_BUK (Company Code) - ACTVT: 01, BUKRS: *
    ├── F_BKPF_KOA (Account Type) - ACTVT: 01, KOART: K
    └── S_TCODE (Transaction) - TCD: F-53

Step 4: Define Conflict Rules

Create rules that define which function combinations are incompatible:

Step 5: Assign Risk Ratings

Use a consistent rating framework:

SoD Matrix Best Practices

1. Start Focused, Expand Later

Don't try to cover everything at once:

• Begin with Critical and High risks
• Focus on your top 3 business processes
• Add Medium/Low risks over time

2. Involve Business Process Owners

Your IT or security team shouldn't define risks alone:

• Business owners understand which activities should be separated
• Finance should own financial SoD rules
• Compliance should validate against regulations

3. Consider Your Regulatory Requirements

Align your matrix with applicable regulations:

• SOX (Sarbanes-Oxley) - Financial reporting controls
• GDPR - Data access separation
• Industry-specific - Basel III (banking), FDA 21 CFR Part 11 (pharma)

4. Document Everything

Each risk should have:

• Clear business rationale
• Regulatory reference (if applicable)
• Remediation guidance
• Exception process

5. Review Annually (Minimum)

Your SoD matrix should evolve:

• New SAP transactions and objects
• Organizational changes
• Audit findings
• Regulatory updates

Common SAP SoD Risks by Module

Finance (FI)

Materials Management (MM)

Sales & Distribution (SD)

Human Resources (HR)

Automating SoD Analysis

Manually checking SoD conflicts against your matrix is:

• Time-consuming - Days or weeks for full analysis
• Error-prone - Easy to miss conflicts
• Point-in-time - Outdated immediately

The Solution: Automated SoD Analysis

Modern GRC tools automate the entire process:

1. Import your ruleset - Use your Excel matrix
2. Connect to SAP - Extract user/role data
3. Run analysis - Detect all conflicts automatically
4. Generate reports - Actionable remediation plans

MTC Skopos: Fast, Portable SoD Analysis

MTC Skopos is designed specifically for this:

• Import your Excel ruleset directly
• Connect to SAP via RFC or CSV import
• Analyze in minutes, not days
• Simulate changes before implementing
• Generate remediation plans automatically

SoD Matrix Maintenance Checklist

Use this checklist to keep your matrix current:

Quarterly Review

• Review new SAP transactions released
• Check for organizational changes affecting access
• Validate risk ratings are still appropriate
• Update function definitions if needed

Annual Review

• Full matrix review with business owners
• Align with latest audit findings
• Update regulatory requirements
• Benchmark against industry standards
• Archive previous version for audit trail

Trigger-Based Updates

• New SAP module implementation
• Major organizational restructuring
• Regulatory changes
• Significant audit findings
• M&A activity

Frequently Asked Questions

How many risks should my SoD matrix have?

A typical enterprise SAP SoD matrix has 100-300 risks. Start with 50-100 critical/high risks and expand over time. Quality matters more than quantity.

Should I build my own matrix or use a pre-built template?

Both. Start with a pre-built template (like ours) as a foundation, then customize for your:

• Specific business processes
• Organizational structure (e.g. document types)
• Regulatory requirements
• Risk appetite
• Add customized Tcode/Apps/Auth

How often should I run SoD analysis?

• Continuous - For user provisioning (before granting access)
• Weekly/Monthly - For monitoring existing access
• Quarterly - For compliance reporting
• Annually - Full comprehensive review

What's the difference between SoD and Critical Access?

• SoD (Segregation of Duties) - Conflicts between two or more functions
• Critical Access - Single sensitive functions that require monitoring (e.g., Debug access, User administration)

Both should be included in your access risk management program.

Next Steps

1. Download our SoD Matrix Sample - Get started with example risks
2. Read: What is Segregation of Duties - Deep dive into SoD concepts
3. Try MTC Skopos Free - Import the sample and run your first analysis

Related Articles

• What is Segregation of Duties? Complete Guide
• AI-Powered SoD Remediation
• Advanced Remediation: Automated SAP Risk Resolution