Separation of Duties

Separation of duties (SoD) is the concept of having more than one person required to complete a task. In business the separation by sharing of more than one individual in one single task is an internal control intended to prevent fraud and error. The concept is alternatively called segregation of duties or, in the political realm, separation of powers. In democracies, the separation of legislation from administration shall serve for unbiased government. The concept is addressed in technical systems and in information technology equivalently and generally addressed as redundancy.

Read more about Separation Of Duties:  General Description, Application in General Business and In Accounting, Application in Information Systems

Famous quotes containing the words separation and/or duties:

    On a subconscious level your child experiences separation from you as a “punishment.” And if he is to be “rewarded” with your return, he must be very good.... Eager for you to come back, your finicky son would probably eat liver if your baby-sitter served it, and he wouldn’t dream of resisting her at bathtime.
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    To have the fear of God before our eyes, and, in our mutual dealings with each other, to govern our actions by the eternal measures of right and wrong:MThe first of these will comprehend the duties of religion;Mthe second, those of morality, which are so inseparably connected together, that you cannot divide these two tables ... without breaking and mutually destroying them both.
    Laurence Sterne (1713–1768)