Test · TST-Q2-PAY-02
PAY-02 · Payment release requires maker-checker
PassQ2 2026 Unified Program ReviewTested 12 Jun 2026 by Farah Khan, Vikram Mehta · 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
- 25 items sampled (Q2 baseline)
- 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
- No exceptions in the sample; maker-checker on payments operated as designed.
- Confidence
- High
- Evidence
- Q2-EV-041