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 DutiesGeneral Description, Application in General Business and In Accounting, Application in Information Systems

Other articles related to "separation of duties":

Separation Of Duties - Application in Information Systems
... The accounting profession has invested significantly in separation of duties because of the understood risks accumulated over hundreds of years of accounting ... Separation of duties is commonly used in large IT organizations so that no single person is in a position to introduce fraudulent or malicious code or data without detection ... but a list of critical development functions applicable to separation of duties ...

Famous quotes containing the words duties and/or separation:

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