Notes from desks that finished a real cycle

Regional bank — cutting orphaned treasury workstations

A Seoul-based mid-size bank entered the Control Cycle Cohort with 1,200 active treasury workstation accounts and no reliable last-login field. Using the flagship Module 2 export map, the team rebuilt the extract with HR termination dates joined in.

By week five they had flagged 86 orphaned accounts and documented compensating monitoring for 11 shared service IDs that could not be removed yet. External audit later sampled 25 of the remediations with no exceptions on ownership evidence.

Mild reservation from the sponsor: “We still needed our own SQL specialist — the course assumes you can pull a clean entitlement file.”

Shared-service AP hub — SoD conflicts that survived a merger

After two entities merged, an AP shared-service center in Gyeonggi used SoD Conflict Desk for Controllers to redraw incompatible duty pairs across three legacy ERPs. The cohort’s peer critique caught a silent conflict: invoice entry plus bank-file download on a single contractor profile.

They left with a conflict matrix and a 60-day remediation plan. Not every conflict was closed on time — vendor cutover delayed two role splits — but management attestation now names those residual risks explicitly.