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A Responsibility Assignment Matrix (RAM/RACI) is configured into the ERP for ICOFR. The BEST alignment of RAM with system controls for financial reporting is:
AUse RAM only at the project-management level; ERP access should be uniform across users
BAssign all Accountable roles to a single super-user for efficiency
CMap every Responsible/Accountable/Consulted/Informed role to ERP user-access matrix configurations and validate via system logs and audit trails
DRestrict RAM to HR documentation; do not integrate with ERP at all
Answer & Solution
Correct answer: C. Map every Responsible/Accountable/Consulted/Informed role to ERP user-access matrix configurations and validate via system logs and audit trails
RAM communicates roles; the ERP operationalises it via access-matrix configurations and audit trail/system logs. Restricting RAM to HR docs or concentrating accountability in one super-user breaks SoD and ICOFR effectiveness.
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