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Business Considerations
Segregation of Duties
Segregation of Duties is the separation of incompatible duties that could allow one person to commit and conceal fraud that may result in financial loss or misstatement to the company. Segregation of duties may be within an application or within the infrastructure. Represents Represents a a key key internal internal control control that that ensures ensures no no single single person person has has too too much much influence influence over over any any business business transaction transaction or or operation operation Serves Serves to to prevent prevent unintentional unintentional errors errors or or fraud fraud and and ensure ensure timely timely detection detection of of errors errors that that may may occur occur Provides Provides a a method method of of improving improving organizational, organizational, business business process process and and IT IT control control alignment alignment
Segregation of duties has always been an important component of a properly functioning internal control environment
Typically, leads to access creep, fraud risk, and failed user management processes
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Regulatory Compliance
Sarbanes-Oxley is now providing a compelling case for the implementation and maintenance of appropriate segregation of duties at the organizational, manual process and system level.