Test · TST-ITGC-PAY-02
PAY-02 · Payment release requires maker-checker
PassQ3 2026 Unified Program ReviewTested 5 Oct 2026 by Vikram Mehta, Farah Khan · Meridian Internal Audit
Requirement to validation
Requirement
ISO-A.5.3 · ITGC-BP-01 · ITGC-SOD-01 · RBI-DPSC-2021-4 · SOC2-CC6.3
mapped
Policy
Payments Security Policy
pol-payments
Control
PAY-02
Payment release requires maker-checker
Application
SAP S/4HANA
mapped
Evidence · Q3
2 items
2 approved · 0 pending · 0 rejected
Test · Q3
Pass
TST-RBI-PAY-02 · High confidence
Finding
None
Action
None
Validation
Not planned
Procedure and result
- Procedure
- SAP payment release workflow (BNK_APP). Tests: SAP S/4HANA: Payment runs released by independent checker. Frequency continuous.
- Sample
- 2 items sampled (reperformance)
- Expected
- Outgoing payment runs in SAP are released only by a checker different from the maker and the invoice approver; payments > INR 50 lakh require a second Treasury checker.
- Observed
- Operating effectiveness confirmed for SAP S/4HANA; no exceptions in 2 sample(s).
- Confidence
- High
- Evidence
- ITGC-REQ-031