Segregation of duties (SOD) is a concept of separation of responsibility for completing a series of tasks by dividing responsibility into positions that serve as an activity control action to prevent unfavorable things by the company. The purpose of restructuring is to remove users who have more than one composite role and eliminate users who have a non-authoritative composite role and eliminate conflicts that occur in the transaction code within a composite role. The study took the historical data of SAP (System Application and Product in data processing) usage during the last 2 years, the data is taken from SAP system, after the data obtained, and then the data is made into a database that serves to facilitate the search data. Furthermore, the design of composite roles and single roles is done by mapping the entire transaction code based on the function, after the transaction code is separated, the initial design process is done to create a new composite role and single role design based on the function of the transaction code at each position. After the initial design process, then there is no conflict in the transaction code, the process is called conflict analysis validation of data with users, data results from the initial design process and conflict discussion analysis with related users to ensure that no access is lost and potentially disrupt operations. After validating the data and no more issues occur, a final summary document containing all of the design composite roles, single roles, and t-code is created. Final summary serves as a document approval from the user that has approved the design submitted. From the result of Re-Structuring role on SAP, the result is no more users has more than one composite role, no user has composite role which is not authorized, and no conflict occurs on tcode in a composite role.