Identifying risks in conflicting duties

An audit system includes a set of business processes that describe the operations of an enterprise. The audit system has a registry of incompatible business functions created from a library of business processes. Each pair of incompatible business functions is associated with one or more risks. Each risk can include a category, a risk probability, and/or a risk impact. An audit manager compares the business function incompatibilities of the registry with the set of business functions assigned to the employee, and a report generator creates a report identifying the risk introduced by the match. The audit manager creates an audit task in response to a match. An impacted financial statement manager displays a financial statement, a set of financial accounts, a set of business functions and the set of risks associated with the set of financial accounts.