When designing a controls framework for an Oracle EBS R12 , consider the following controls activities:
- Oracle provides Edits/Validation controls throughout the modules to ensure the accuracy and completeness when entering transactions. For example with an AR invoice, critical fields are subject to edits and validation controls to validate the accuracy and completeness of invoice entries. Certain fields are required while entering or modifying invoice information (such as invoice number, price, and distributions) to validate that all the appropriate information is entered.
- Oracle also uses features such as List of Values, which present a list of data values that the user can select from versus free form typing in a field.
- Flexfield security can also be used to control where a user enters data. For instance, flexfield security can be enabled for users to only access certain GL accounts and therefore only transact to certain accounts. In addition, flexfield value security can be used in order to prevent a user from selecting incorrect data, thereby limiting what values a user can enter in flexfield pop–up windows and report parameters.
- Cross–validation rules control the combinations of values a user can create when entering values for key flexfields. This means a user can implement cross–validation rules to prevent the creation of flexfield combinations that should never exist. For example, if a company manufacturers both cars and computers, a user should never have the following combination in a flexfield: CPU Headlights.
- Security rules can also be assigned to responsibilities in order to restrict a user from entering data in a particular organization unit
- Oracle workflow is a common control mechanism that can be set up in modules to manage business processes according to rules that a user defines. Oracle workflow is most commonly used to route a user's transactions to the appropriate supervisor or manager prior to posting it in the system. Examples include:
- General Ledger for journal approvals
- Purchasing for purchase requisition or order approvals
- Expense for the approvals of employee's expenses
- Another common control mechanism in Oracle is restricting access by creating custom responsibilities that exclude either conflicting functions or removing sensitive access from a user, such as when creating suppliers.
- Automatic Numbering or Document Sequencing can be used for invoice numbers, receipts, journals, customers, suppliers, and fixed assets, in order to account for completeness when transacting. In addition, Oracle, by default, does not allow duplicate invoice numbers, receipt numbers, journals, and customers to be processed.
· In addition to the overall controls points listed above, each individual module in Oracle contains a number of configurations (configurable controls) that can be set in order to provide a control. For example, in Accounts Payables, a configurable control is Price Tolerance. Setting a price tolerance to 5% will place an invoice on hold if the invoice price was 5% over the supplier’s purchase order price.