What is the purpose of the segregation of duties - potential conflicts report?

The purpose of the segregation of duties - potential conflicts report is primarily to identify potential conflicts for various security groups. This report plays a critical role in the management of internal controls and the prevention of fraud and errors within an organization. By analyzing the roles and permissions assigned to different users, the report highlights areas where overlapping responsibilities may lead to a risk of inappropriate or unauthorized actions being taken.

Proper segregation of duties is essential to ensure that no individual has control over all aspects of any critical function, such as procurement and payment processing. By identifying potential conflicts, organizations can implement measures to mitigate risks, such as reassigning roles or adding additional approvals. This contributes to a robust system of checks and balances, reinforcing the integrity of financial and operational processes.

Other options, such as establishing new security groups, analyzing user productivity, or reviewing security policies, do not directly address the primary focus of the conflicts report, which is centered around identifying overlaps that could compromise security and operational integrity.