CVE-2026-60741 in Cost Management
Summary
by MITRE • 07/22/2026
Vulnerability in the Oracle Cost Management product of Oracle E-Business Suite (component: Internal Operations). 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 Cost Management. Successful attacks of this vulnerability can result in unauthorized creation, deletion or modification access to critical data or all Oracle Cost Management accessible data as well as unauthorized access to critical data or complete access to all Oracle Cost Management 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 • 07/24/2026
This vulnerability resides within Oracle Cost Management, a critical component of the Oracle E-Business Suite that handles financial accounting and cost allocation processes. The flaw affects versions 12.2.3 through 12.2.15, representing a significant attack surface for malicious actors targeting enterprise financial systems. The vulnerability's classification as easily exploitable indicates that attackers require minimal prerequisites to execute successful attacks, making it particularly dangerous in production environments where such systems handle sensitive financial data and business-critical operations.
The technical nature of this vulnerability involves insufficient authorization controls within the Internal Operations component of Oracle Cost Management. An attacker with low privileges and network access via HTTP can exploit this weakness to gain unauthorized access to critical system functions. This represents a classic privilege escalation scenario where minimal initial access leads to extensive system compromise, allowing attackers to perform unauthorized creation, deletion, or modification operations on all accessible data within the Oracle Cost Management module.
The operational impact of this vulnerability extends far beyond simple data theft, as it enables attackers to fundamentally alter the financial integrity of enterprise systems. Successful exploitation can result in complete compromise of critical financial data, potentially affecting inventory costing, product pricing, and overall financial reporting accuracy. The confidentiality and integrity impacts are rated as high due to the potential for attackers to manipulate cost calculations that directly affect business decisions, budget planning, and regulatory compliance requirements. Organizations relying on Oracle Cost Management for their financial operations face significant risk of financial loss, operational disruption, and regulatory violations.
From a cybersecurity framework perspective, this vulnerability aligns with CWE-284 (Improper Access Control) and maps to attack patterns documented in the MITRE ATT&CK framework under privilege escalation and credential access techniques. The CVSS 3.1 score of 8.1 reflects the severity of the impact, with network accessibility and low privilege requirements creating an ideal scenario for automated exploitation. Organizations should implement immediate mitigations including network segmentation, enhanced authentication controls, and regular vulnerability assessments to protect against this threat. The vulnerability underscores the critical importance of maintaining current security patches and monitoring for unauthorized access attempts in financial systems that handle sensitive business data and regulatory compliance requirements.