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Management Account

The AWS Organizations management (root) account provides centralized identity, security, and governance for all workload accounts.

Account Responsibilities

Organizations Hub

  • Organization creation and account enrollment
  • Service Control Policies (SCPs) for guardrails
  • Consolidated billing aggregation
  • Cross-account role assumption authority

IAM Identity Center (Workforce Identity)

  • Workforce SSO via Entra ID federation
  • User and group synchronization
  • Permission set assignment across accounts
  • MFA enforcement and session management

Central Security

  • CloudTrail organization trail (all accounts)
  • AWS Config central aggregator
  • Security Hub findings aggregation
  • Centralized log archive

Billing and Cost Management

  • Consolidated AWS bill
  • Cost allocation tags
  • AWS Cost Explorer for cross-account analysis
  • Budget policies and spending limits

Resource Configuration

# Organizations setup
resource "aws_organizations_organization" "main" {
aws_service_access_principals = [
"cloudtrail.amazonaws.com",
"config.amazonaws.com",
"securityhub.amazonaws.com",
"sso.amazonaws.com"
]

feature_set = "ALL" # All features including SCPs
}

# IAM Identity Center instance
resource "aws_ssoadmin_instances" "main" {
# Automatically present once Identity Center is enabled in console
}

# Service Control Policy (guardrail)
resource "aws_organizations_policy" "deny_unsupported_regions" {
type = "SERVICE_CONTROL_POLICY"
content = jsonencode({
Version = "2012-10-17"
Statement = [{
Effect = "Deny"
Action = "*"
Resource = "*"
Condition = {
StringNotEquals = {
"aws:RequestedRegion" = ["us-east-1", "us-west-2"]
}
}
}]
})
}

Key Design Decisions

DecisionRationale
Entra ID FederationSingle workforce identity source across AWS, Azure, and Okta
Identity Center (not IAM users)Temporary credential rotation, MFA, audit trail via CloudTrail
Central CloudTrailAll account API calls logged to management account archive
SCPs (not IAM policies)Preventive guardrails that override permission policies

Workload Account Access Pattern

  1. Operator logs to Identity Center start URL
  2. Selects workload account and permission set
  3. Receives temporary IAM credentials (15 min default)
  4. Assumes cross-account role in target account
  5. All actions audit-logged to central CloudTrail

Compliance Implications

  • APRA CPS 234: Management account owns API audit trail (CloudTrail)
  • SOC 2: Centralized security findings (Security Hub) via management account
  • PCI DSS: SCPs enforce encryption, MFA, region constraints
  • ISO 27001: User onboarding/offboarding via Identity Center lifecycle

Cost Considerations

  • No compute costs (Organizations, CloudTrail, Identity Center are metadata-layer)
  • Consolidated billing provides 2-5% EA discounts across accounts
  • CloudTrail storage: ~5-10 GB/month per 100 active accounts

Source Reference

Account configuration: terraform-aws/accounts/management-account/

Related modules:

  • modules/sso/ — Identity Center permission sets and group assignments
  • modules/organizations/ — Organization policies and account enrollment