I have a requirement, however after some help on how I should be
looking to approach this or if anyone knows of any examples that
already do this on the web.

I need to check roles within our systems to ensure there's no SoD
conflicts with other roles.

Out of the system I will be able to get a report that will show the
following:

e.g.
UserID    Role
U001    Accounts
U001    Purchasing
U002    Accounts
U003    Purchasing
U003    Invoicing
U004    Accounts
U004    Invoicing
U004    Purchasing

What I then need to be do is build up a table (however I want from a
layout perspective) that would say which roles conflict with each
other.

For example

Role1        Role2
Accounts        Purchasing
Purchasing    Invoicing

I then need to be able to run something that will show any user's
who've 'broken' this rule (e.g. User 1, 3 and 4 in the above example)
and highlight which roles are in conflict.

Is this possible?  Appreciate any help/guidance/examples on this.

Thanks in advance, Al.