CVE-2026-62540 in Cost Management
Summary
by MITRE • 08/19/2026
Vulnerability in the Oracle Cost Management product of Oracle E-Business Suite (component: Cost Planning). 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 Cost Management. Successful attacks of this vulnerability can result in takeover of Oracle Cost Management. 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 • 08/19/2026
The identified vulnerability resides within the Cost Planning component of Oracle E-Business Suite's Cost Management module, specifically affecting supported versions ranging from 12.2.3 through 12.2.15. This security flaw represents a critical risk to organizations relying on this enterprise resource planning software for financial operations and supply chain cost analysis. The vulnerability is characterized by its ease of exploitation, requiring only network access via the HTTP protocol to initiate an attack vector against the affected system components. While the attacker must possess high-level privileges within the Oracle E-Business Suite environment prior to exploiting this flaw, the subsequent impact allows for a complete compromise of the Cost Management subsystem. This distinction highlights that while initial authentication is required, the privilege escalation or logic flaws inherent in the vulnerability allow an authenticated user with elevated rights to execute actions far beyond their intended scope, effectively leading to unauthorized control over critical financial data processing functions.
From a technical perspective, this flaw aligns with common patterns of insecure direct object references or improper access control mechanisms often found in complex enterprise applications where role-based permissions are not strictly enforced at the API or backend service level. The ability for an attacker to compromise Oracle Cost Management suggests that sensitive business logic governing cost calculations, inventory valuation, and financial reporting can be manipulated or bypassed. Such manipulation could lead to the injection of malicious data into financial records, alteration of calculated costs without authorization, or disruption of critical planning workflows. The vulnerability's classification under CVSS 3.1 with a base score of 7.2 indicates high severity due to its impact on confidentiality, integrity, and availability. Specifically, the vector AV:N/AC:L/PR:H/UI:N/S:U/C:H/I:H/A:H reflects that while the attack requires high privileges (PR:H), it is network-accessible (AV:N) with low complexity (AC:L) and no user interaction required (UI:N). The substitution of scope from U to S further amplifies the risk, implying that compromising this component may allow lateral movement or broader system impact beyond just the Cost Management module.
The operational impact of successfully exploiting this vulnerability is severe for any organization dependent on accurate financial data integrity. An attacker gaining takeover of Oracle Cost Management could alter cost allocations, manipulate inventory values, and distort profit margins reported in financial statements. This compromises the integrity of enterprise-wide decision-making processes that rely on real-time or batched cost planning outputs. Furthermore, if the vulnerability allows for arbitrary code execution or significant system modification as implied by the high availability impact, it could lead to service disruptions affecting other integrated modules within Oracle E-Business Suite. The confidentiality aspect suggests potential exposure of proprietary financial strategies, supplier contracts, and internal pricing models that are stored or processed during cost planning activities. Such data leakage can have competitive and regulatory consequences for affected enterprises.
To mitigate this risk, organizations must immediately apply the latest security patches provided by Oracle for their specific version of E-Business Suite within the 12.2.x range. It is crucial to verify patch levels against Oracle's official Critical Patch Update advisories to ensure all known vulnerabilities in the Cost Planning component are addressed. In addition to applying software updates, implementing strict network segmentation can help isolate critical financial modules from less secure parts of the corporate network. Access controls should be reviewed and hardened to adhere to the principle of least privilege; even though high privileges are currently required for exploitation, reducing the number of users with such access limits the attack surface significantly. Monitoring tools should be configured to detect anomalous HTTP requests targeting Cost Management endpoints, particularly those involving unusual data manipulation or unexpected administrative actions. Regular audits of user permissions and activity logs will help identify potential abuse of elevated rights before they lead to a full compromise.
This vulnerability is categorized under CWE-269 Improper Privilege Management and potentially CWE-862 Missing Authorization depending on the specific technical root cause within the application logic. In terms of adversary tactics, this aligns with MITRE ATT&CK techniques related to privilege escalation and lateral movement within enterprise environments. Attackers often target such vulnerabilities after gaining initial foothold through phishing or other entry points to escalate their privileges from standard user accounts to administrative levels capable of accessing sensitive financial modules. Therefore, defense-in-depth strategies are essential. This includes not only patching but also enforcing multi-factor authentication for all high-privileged accounts and utilizing web application firewalls that can detect patterns associated with exploitation attempts against Oracle E-Business Suite components. Continuous vulnerability scanning focused on the specific versions mentioned ensures that any new exploits targeting these older or unpatched releases are identified promptly.