Finance / Free editable template

Segregation of duties matrix template

A segregation of duties matrix shows whether any one person can start and finish a risky transaction alone. This example maps five finance roles against six duties, from creating suppliers to posting journals, marks who does and who approves each one, and highlights two conflicts with a suggested fix for each.

This is a planning example, not financial, accounting, tax or legal advice. Check your own policies, auditors and local rules.

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Segregation of duties matrix example showing roles against six finance duties, does, approves and conflict markers, fixes for each conflict
Everything in this example is editable. Replace the labels, move the shapes and adapt the layout to your work.

How to use this template

  1. List the risky duties

    Pick the duties where fraud or error would hurt most, such as creating suppliers, approving payments and reconciling the bank.

  2. Fill in who does what

    Mark each role as doing or approving each duty, based on actual system access as well as job descriptions.

  3. Fix or compensate

    Split conflicting duties where you can. Where you cannot, add a review by someone independent and record it.

Questions about this template

What do the red cells in the matrix mean?

A red cell marks a conflict, where one role holds duties that should be split. The fixes column suggests a change, such as a second reviewer in a small team.

Do I need an account to use it?

No. Open the template and edit it in your browser. Your work saves on this device. An account is optional if you want to sync your workspace.

Can I export the finished diagram?

Yes. Use Export in the editor to save a PNG, SVG or PDF, or download an editable .epicdraw backup.

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