CVE-2026-71104 in HRMS
Summary
by MITRE • 08/19/2026
Vulnerability in the Oracle HRMS (Netherlands) product of Oracle E-Business Suite (component: Netherlands Payroll). 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 HRMS (Netherlands). Successful attacks of this vulnerability can result in takeover of Oracle HRMS (Netherlands). 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 • 08/20/2026
The identified vulnerability resides within the Oracle HRMS Netherlands component of the Oracle E-Business Suite, specifically affecting payroll processing modules in versions ranging from 12.2.3 to 12.2.15. This security flaw represents a critical risk for organizations utilizing these specific releases, as it directly impacts the core functionality responsible for managing employee compensation and tax calculations within the Dutch regulatory framework. The presence of this vulnerability indicates a significant weakness in how the application handles input data or processes requests related to payroll operations, potentially allowing an attacker to manipulate system behavior beyond intended parameters.
From a technical perspective, the flaw is characterized by its ease of exploitation despite requiring high-privileged access for the initial attack vector. An attacker must possess network access via HTTP and hold elevated privileges within the Oracle E-Business Suite environment to leverage this vulnerability effectively. The mechanism likely involves improper validation or handling of specific payroll-related inputs that leads to a breakdown in security controls, enabling unauthorized actions such as arbitrary code execution, data manipulation, or privilege escalation. This aligns with common patterns found in enterprise resource planning systems where complex business logic can introduce subtle flaws if input sanitization and access control checks are not rigorously enforced across all endpoints.
The operational impact of this vulnerability is severe, classified under CVSS version 3.1 with a base score of 7.2, indicating a High severity level. The attack vector allows for complete compromise of the Oracle HRMS Netherlands module, resulting in full takeover capabilities for an authenticated attacker. This encompasses significant impacts on confidentiality, integrity, and availability. Confidentiality is compromised as sensitive employee data, including salary details, tax information, and personal identifiers, could be exfiltrated or exposed. Integrity is affected because payroll records can be altered maliciously, leading to incorrect payments, fraud, or regulatory non-compliance. Availability suffers if the exploitation leads to service disruption or system instability within the HRMS environment.
In terms of industry standard classifications, this vulnerability maps closely to CWE-269 Improper Privilege Management and potentially CWE-78 OS Command Injection or CWE-200 Exposure of Sensitive Information depending on the specific exploit mechanics not detailed in the summary but implied by the takeover capability. From a tactical standpoint within the MITRE ATT&CK framework, this scenario reflects techniques associated with Initial Access via valid accounts and subsequent Privilege Escalation to gain full control over critical business applications. The requirement for high-privileged access suggests that while external unauthenticated attacks are not possible, insider threats or compromised administrative credentials pose a substantial risk vector.
Mitigation strategies must prioritize immediate patching of the Oracle E-Business Suite environment to the latest supported version where this flaw has been addressed by Oracle. Organizations should verify their current deployment against the affected range of 12.2.3 through 12.2.15 and apply the relevant security patches provided in Oracle Critical Patch Updates. In addition to patching, implementing strict network segmentation can limit HTTP access to HRMS components only from authorized management networks or jump hosts. Enforcing multi-factor authentication for all administrative accounts and reviewing user privileges regularly will help reduce the attack surface by ensuring that fewer users hold the high-level permissions necessary to exploit this flaw. Continuous monitoring of system logs for anomalous payroll-related activities is also recommended to detect potential exploitation attempts early.