CVE-2026-60732 in iReceivables
Summary
by MITRE • 07/22/2026
Vulnerability in the Oracle iReceivables product of Oracle E-Business Suite (component: AR Web Utilities). Supported versions that are affected are 12.2.3-12.2.15. Easily exploitable vulnerability allows low privileged attacker with network access via HTTP to compromise Oracle iReceivables. Successful attacks of this vulnerability can result in unauthorized creation, deletion or modification access to critical data or all Oracle iReceivables accessible data as well as unauthorized access to critical data or complete access to all Oracle iReceivables accessible data. CVSS 3.1 Base Score 8.1 (Confidentiality and Integrity impacts). CVSS Vector: (CVSS:3.1/AV:N/AC:L/PR:L/UI:N/S:U/C:H/I:H/A:N).
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Analysis
by VulDB Data Team • 07/22/2026
This vulnerability resides within Oracle iReceivables, a critical component of the Oracle E-Business Suite that handles accounts receivable processing and financial data management. The flaw exists specifically in the AR Web Utilities module, which provides web-based interfaces for managing customer receivables and related financial transactions. The affected versions spanning from 12.2.3 through 12.2.15 represent a substantial portion of the Oracle E-Business Suite release cycle, indicating this weakness has persisted across multiple updates. Security researchers have classified this as an easily exploitable vulnerability that requires minimal prerequisites for successful exploitation, making it particularly dangerous in production environments where network access is commonly available.
The technical nature of this vulnerability stems from insufficient input validation and access control mechanisms within the AR Web Utilities component. An attacker with low privileges and network connectivity via HTTP can leverage this weakness to gain unauthorized access to critical financial data within Oracle iReceivables. The vulnerability's classification as CVSS 3.1 Base Score 8.1 reflects the severity of potential impacts, particularly given that successful exploitation can result in complete compromise of sensitive receivables data including customer payment information, transaction histories, and financial records. The attack vector requires only network access via HTTP, eliminating the need for additional network-level privileges or specialized tools typically required for more complex exploitation scenarios.
The operational impact of this vulnerability extends far beyond simple data exposure, as it enables attackers to perform unauthorized modifications to critical business data. This encompasses the ability to create, delete, or modify financial records which could result in significant financial loss, regulatory compliance violations, and operational disruption for organizations relying on accurate accounts receivable information. The potential for complete access to all Oracle iReceivables accessible data means that attackers can systematically exploit this weakness to gain comprehensive visibility into an organization's customer payment processing systems. Organizations may face severe consequences including fraudulent transaction creation, data manipulation that affects financial reporting accuracy, and unauthorized access to sensitive customer financial information.
Mitigation strategies should prioritize immediate patching of affected Oracle E-Business Suite versions through official Oracle security updates, as these releases typically contain specific fixes addressing the identified access control weaknesses. Network segmentation measures can provide additional protection by limiting direct HTTP access to the vulnerable AR Web Utilities component, while implementing robust network monitoring and intrusion detection systems can help identify potential exploitation attempts. Organizations should also conduct thorough access reviews to ensure that only authorized personnel maintain low-privileged accounts with network access, and implement principle of least privilege controls for all system components. The vulnerability aligns with CWE-284 (Improper Access Control) and represents a significant concern under ATT&CK framework category T1078 (Valid Accounts) and T1566 (Phishing), as it enables attackers to leverage legitimate network access for unauthorized data manipulation and exfiltration activities.