Finding · F-IAQ2-ACC-02
Access granted in SAP without recorded approval
ClosedACC-02 · User access provisioning is approved before grantAccess ControlQ2 2026 Unified Program Review
Fraud indicator
Rating
No
High
Medium
Low
Requirement to validation
Requirement
ISO-A.5.15 · ISO-A.5.18 · ITGC-AM-01 · RBI-ITGRCA-2023-7.1 · SOC2-CC6.2
mapped
Policy
Access Control Policy
pol-access
Control
ACC-02
User access provisioning is approved before grant
Application
Microsoft Entra ID · SAP S/4HANA · ServiceNow ITSM
mapped
Evidence · Q3
6 items
6 approved · 0 pending · 0 rejected
Test · Q3
Pass
TST-ITGC-ACC-02 · High confidence
Finding
F-IAQ2-ACC-02 · High
Closed
Action
Ananya Rao
REM-F-IAQ2-ACC-02 · Closed
Validation
Validated
as recorded
Observation
Raised 2026-06-20 in the Q2 2026 internal audit baseline. 6 of 25 SAP role grants sampled in May had no approval in ServiceNow; access had been added directly by Basis administrators during a month-end freeze.
Applications: Microsoft Entra ID, SAP S/4HANA, ServiceNow ITSM.
Potential risk
Unauthorised or erroneous transactions could go undetected and expose Meridian to financial loss and regulatory action.
Root cause
Emergency role-grant path in SAP bypassed the ServiceNow approval workflow.
Agreed action plan
Remediate: access granted in sap without recorded approval.
Management response: Management agreed and committed to remediate before the Q3 review.
- Action
- REM-F-IAQ2-ACC-02
- Owner (FPR)
- Ananya Rao
- Target date
- 31 Jul 2026
- Priority
- High
- Status
- Closed
- Validation
- Validated · planned 26 Sep 2026
Evidence for this control (8)
| Evidence | Title | Control | Source system | Collected | Status |
|---|---|---|---|---|---|
| ITGC-REQ-001 | Microsoft Entra ID: Access package assignments have approval | ACC-02 | Microsoft Entra ID | 9 Oct 2026 | Accepted |
| ITGC-REQ-002 | SAP S/4HANA: SAP role assignments trace to approved request | ACC-02 | SAP S/4HANA | 8 Oct 2026 | Accepted |
| ITGC-REQ-003 | ServiceNow: Access request tickets approved | ACC-02 | 7 Oct 2026 | Accepted | |
| Q2-EV-003 | Microsoft Entra ID · ticket sample (Q2) | ACC-02 | Microsoft Entra ID | 18 Jun 2026 | Accepted |
| Q2-EV-004 | SAP S/4HANA · access review (Q2) | ACC-02 | SAP S/4HANA | 23 Jun 2026 | Rejected |
| SOC2-REQ-004 | Microsoft Entra ID: Access package assignments have approval | ACC-02 | Microsoft Entra ID | 8 Oct 2026 | Accepted |
| SOC2-REQ-005 | SAP S/4HANA: SAP role assignments trace to approved request | ACC-02 | SAP S/4HANA | 7 Oct 2026 | Accepted |
| SOC2-REQ-006 | ServiceNow: Access request tickets approved | ACC-02 | 6 Oct 2026 | Accepted |
Tests of this control (3)
| Test | Control | Cycle | Tested | By | Result | Confidence |
|---|---|---|---|---|---|---|
| TST-ITGC-ACC-02 | ACC-02 · User access provisioning is approved before grant | Q3 2026 Unified Program Review | 7 Oct 2026 | Vikram Mehta, Farah Khan · Meridian Internal Audit | Pass | High |
| TST-SOC2-ACC-02 | ACC-02 · User access provisioning is approved before grant | Q3 2026 Unified Program Review | 3 Oct 2026 | Laura Bennett · Kestrel Assurance LLP | Pass | High |
| TST-Q2-ACC-02 | ACC-02 · User access provisioning is approved before grant | Q2 2026 Unified Program Review | 18 Jun 2026 | Farah Khan, Vikram Mehta · Meridian Internal Audit | Fail | High |