CVE-2026-60786 in Receivables
Summary
by MITRE • 07/22/2026
Vulnerability in the Oracle Receivables 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 high privileged attacker with network access via HTTP to compromise Oracle Receivables. Successful attacks of this vulnerability can result in takeover of Oracle Receivables. CVSS 3.1 Base Score 7.2 (Confidentiality, Integrity and Availability impacts). CVSS Vector: (CVSS:3.1/AV:N/AC:L/PR:H/UI:N/S:U/C:H/I:H/A:H).
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Analysis
by VulDB Data Team • 07/22/2026
This vulnerability resides within Oracle Receivables, a critical component of Oracle E-Business Suite that manages customer receivables and accounts receivable processes. The flaw affects versions 12.2.3 through 12.2.15, representing a significant attack surface across multiple release cycles of the enterprise resource planning suite. The vulnerability's classification as easily exploitable indicates that attackers with minimal technical sophistication can leverage this weakness to gain unauthorized access to the system. The security posture is particularly concerning given that the attack vector requires only network access via HTTP protocol, making it accessible to attackers who may have limited direct system access.
The technical nature of this vulnerability stems from insufficient authorization controls within the Internal Operations component of Oracle Receivables. Attackers with high privilege levels can exploit this weakness to compromise the entire Oracle Receivables module through HTTP connections. This represents a critical flaw in the principle of least privilege implementation where proper access controls fail to adequately validate user permissions before granting system-level operations. The vulnerability's CVSS 3.1 base score of 7.2 indicates high severity across all impact vectors, with confidentiality, integrity, and availability all severely compromised.
The operational impact of successful exploitation extends far beyond simple data theft, as attackers can achieve complete takeover of the Oracle Receivables functionality. This compromise affects business-critical financial operations including customer billing, payment processing, account reconciliations, and revenue recognition processes. Organizations operating within regulated industries face heightened risks since such compromises could lead to financial reporting inaccuracies, compliance violations, and potential regulatory penalties. The vulnerability's ability to affect system availability means that critical receivables processing could be disrupted, potentially impacting cash flow operations and customer service delivery.
Security professionals should implement immediate mitigations including network segmentation to restrict HTTP access to Oracle Receivables components, deployment of web application firewalls to monitor and filter malicious HTTP requests, and enforcement of strict access controls for administrative accounts. Patch management procedures must be prioritized to ensure all affected versions receive the appropriate Oracle security patches. Organizations should also conduct comprehensive audits of their Oracle E-Business Suite configurations to identify potential additional attack vectors. The vulnerability aligns with CWE-285 (Improper Authorization) and maps to ATT&CK technique T1078 (Valid Accounts) as attackers leverage legitimate administrative privileges for unauthorized access, highlighting the importance of privilege monitoring and least privilege implementation practices in enterprise security architectures.