Definition
Segregation of Duties (SoD) refers to the separation of critical tasks and responsibilities across different individuals or roles.
Context
Segregation of Duties (SoD) is a fundamental principle of internal controls and a key component of compliance and governance frameworks. It is widely applied in high-risk processes such as procurement, payment processing, and access control models, and plays an important role in fraud risk assessment.
Meaning
Segregation of Duties (SoD) reduces the risk of fraud and errors by ensuring that no single individual can execute all steps of a critical transaction.
Example
A user responsible for vendor creation cannot approve payments.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Segregation of Duties", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/segregation-of-duties/, accessed April 18, 2026.