CVE-2026-71101 in HRMS
Summary
by MITRE • 08/19/2026
Vulnerability in the Oracle HRMS (US) product of Oracle E-Business Suite (component: US Payroll Tax Issues). Supported versions that are affected are 12.2.3-12.2.15. Easily exploitable vulnerability allows low privileged attacker with logon to the infrastructure where Oracle HRMS (US) executes to compromise Oracle HRMS (US). Successful attacks of this vulnerability can result in takeover of Oracle HRMS (US). CVSS 3.1 Base Score 7.8 (Confidentiality, Integrity and Availability impacts). CVSS Vector: (CVSS:3.1/AV:L/AC:L/PR:L/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 Oracle HRMS US component of the Oracle E-Business Suite, specifically affecting versions ranging from 12.2.3 through 12.2.15. This security flaw is categorized under US Payroll Tax Issues and represents a significant risk to organizations relying on this enterprise resource planning software for human resources management and payroll processing in the United States market. The vulnerability allows an attacker with low privileges who has established logon access to the infrastructure hosting Oracle HRMS to compromise the application's integrity, confidentiality, and availability. This classification indicates that while remote network exploitation is not directly possible without prior authentication, any user account with basic access rights can leverage this flaw to escalate their privileges or manipulate critical system functions.
From a technical perspective, the vulnerability enables an attacker to achieve full takeover of the Oracle HRMS US environment. The operational impact is severe, as evidenced by the CVSS 3.1 Base Score of 7.8, which denotes a High severity level. The vector string (CVSS:3.1/AV:L/AC:L/PR:L/UI:N/S:U/C:H/I:H/A:H) reveals that the attack requires local access with low privileges and no user interaction, yet it results in high impacts across all three security pillars: confidentiality, integrity, and availability. This suggests that sensitive employee data, including social security numbers, bank details, and tax information, could be exfiltrated or altered without detection. Furthermore, an attacker could disrupt payroll operations by modifying tax calculations or disabling critical system functions, leading to significant financial loss and regulatory non-compliance for the affected organization.
This vulnerability aligns with Common Weakness Enumeration (CWE) categories such as CWE-269, which addresses Improper Privilege Management, and potentially CWE-78, if the underlying mechanism involves operating system command injection or similar execution flaws within the payroll tax processing logic. In terms of adversary tactics, this scenario maps to MITRE ATT&CK techniques related to Local Account Manipulation (T1098) and Potential Double Escalation via Credential Access (T1528), as well as Data Exfiltration over Alternative Protocol if sensitive data is stolen post-exploitation. The low attack complexity and lack of required user interaction make this a particularly dangerous flaw for internal threat actors or compromised accounts within the corporate network perimeter.
Mitigation strategies must focus on immediate patching to the latest supported version of Oracle E-Business Suite, which addresses these specific payroll tax issues. Organizations should also enforce strict least-privilege access controls, ensuring that users with logon capabilities do not possess unnecessary administrative rights or direct database access. Network segmentation is critical; even though the attack vector requires local infrastructure access, isolating HRMS servers from general user workstations and internet-facing services reduces the likelihood of an attacker gaining initial foothold. Additionally, implementing robust monitoring for unusual payroll tax calculation patterns or unauthorized data exports can help detect exploitation attempts in real-time. Regular security audits and penetration testing focused on internal privilege escalation paths are recommended to identify similar weaknesses before they can be exploited by malicious actors.