Governance begins where access ends

The Function Segregation Matrix (SoD) is one of the most critical pillars in corporate risk management. It defines what combinations of access and permissions are acceptable within an organization and, more importantly, which represent risks of fraud, conflict of interest or operational failure.

Its function is to ensure that no one person concentrates accesses that can compromise the integrity of critical processes. For example: an employee should not approve and execute a payment alone, nor register and certify a supplier in the same flow.

Why SoD became a regulatory requirement

Standards such as SOX, ISO 27001 and LGPD require strict controls on who does what within corporate systems. The absence of a well-structured SoD can result in audit findings, legal penalties, and severe reputational risks.

Companies audited by Big4, especially the listed pockets of the USA, face increasing pressure to eliminate access conflicts in complex environments. And many still operate this control via manual spreadsheets, an inefficient, expensive and untraceable model.

How AI has transformed the creation of SoD arrays

Traditionally, the construction of an SoD Matrix required months of work, involving different areas, manual revisions and subjective validations. Vennx changed that scenario with the SoD Discovery, the first AI specialized in the automated creation of Function Segregation matrices.

With this solution, it is possible to:

• Map thousands of access combinations in minutes;
• Identify real conflicts based on business rules;
• Generate auditable and ready for validation reports;
• Update the matrix dynamically and continuously.

Case Ipiranga: 20 SoD arrays in 7 days with AI support

A practical example of this gain is in Vennx's project for Ipiranga. In only 7 days, the team performed a complete diagnosis of SOX systems, classified 25 critical systemsand delivered 20 SoD matriceswith the support of the artificial intelligence of SoD Discovery.

In addition to agility, the project ensured:

• Full adherence to external audit requirements;
• Traceability of critical accesses;
• Reduction of operational risks;
• Strengthening digital governance.

This is the direct impact of applying cutting-edge technology in processes previously held by manual controls.

SoD matrix is not bureaucracy, it is strategy

Mature organizations have already understood that the SoD Matrix is not just a regulatory requirement. It is a lever to prevent fraud, protect reputation and scale safely. Integrated to Oracle, Vennx's access governance platform, SoD Discovery offers a proactive and intelligent approach to managing function risks.

Companies that operate with continuous compliance and automation can not only avoid penalties, but also gain operational efficiency and safer decision-making.

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