CVE-2026-60744 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. Difficult to exploit 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 6.8 (Confidentiality and Integrity impacts). CVSS Vector: (CVSS:3.1/AV:N/AC:H/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 Cost Management, a component of the Oracle E-Business Suite that handles internal operations costing processes. The affected versions span from 12.2.3 through 12.2.15, indicating a substantial release range where organizations may be exposed to this security weakness. The vulnerability classification as difficult to exploit suggests that while the attack vector requires some specialized knowledge or conditions, it remains a genuine threat that could be leveraged by determined adversaries.
The technical flaw manifests as an insufficient access control mechanism within the Oracle Cost Management module that permits unauthorized modifications to critical data structures. This vulnerability specifically affects the internal operations component, which typically handles sensitive financial and operational costing data that organizations rely upon for decision making and compliance reporting. The CVSS 3.1 base score of 6.8 indicates a medium to high severity issue with significant impact on both confidentiality and integrity aspects of the information system.
Attackers requiring low privilege access can exploit this vulnerability through HTTP network connections, which represents a common attack vector that could be initiated from external networks or internal segments without requiring elevated privileges. The successful exploitation allows attackers to perform unauthorized creation, deletion, or modification operations against all data accessible within Oracle Cost Management, effectively compromising the integrity of critical financial information. Additionally, the vulnerability enables unauthorized access to critical data and complete access to all Oracle Cost Management accessible data, which could result in substantial business impact including financial loss, regulatory violations, and operational disruption.
The attack scenario typically involves an attacker identifying a vulnerable instance of Oracle E-Business Suite within the specified version range and leveraging HTTP connections to execute malicious requests against the Cost Management component. This approach aligns with common web application attack patterns documented in the ATT&CK framework under application layer attacks and privilege escalation techniques. Organizations may be particularly vulnerable if they have not applied relevant security patches or if network segmentation is inadequate, allowing unauthorized access to administrative interfaces.
The impact of this vulnerability extends beyond simple data compromise as it affects the fundamental integrity of cost management operations that organizations depend upon for accurate financial reporting, budgeting, and resource allocation decisions. Data modification capabilities could lead to fraudulent cost allocations, incorrect inventory valuations, or manipulated financial statements that might affect stakeholder confidence and regulatory compliance efforts. The confidentiality impact is equally concerning as unauthorized access to cost data could reveal sensitive business information to competitors or malicious actors.
Organizations should implement comprehensive mitigation strategies including immediate patching of affected Oracle E-Business Suite versions, network segmentation to limit access to the Cost Management interfaces, implementation of strong authentication controls, and regular security monitoring of HTTP traffic for suspicious activities. The vulnerability demonstrates the importance of maintaining current security patches as highlighted in industry standards such as those recommended by the CWE database for access control weaknesses. Security teams should also consider implementing automated vulnerability scanning tools that can identify unpatched instances of Oracle E-Business Suite within their environments, particularly focusing on versions 12.2.3 through 12.2.15 where this specific vulnerability has been identified.
Additional protective measures include implementing network access controls to restrict HTTP access to only authorized personnel, establishing robust logging and monitoring of Cost Management module activities, and conducting regular security assessments of Oracle E-Business Suite installations to identify similar vulnerabilities across other components. The CVSS vector emphasizes the critical nature of both confidentiality and integrity impacts, suggesting that organizations should treat this vulnerability as a priority for remediation rather than simply a potential risk. Regular training for system administrators on recognizing signs of exploitation attempts and maintaining updated security configurations can further reduce the attack surface and mitigate potential business disruption caused by such vulnerabilities.