Glossary definition: Segregation Of Duties (SOD)

SOD: Ensuring Internal Controls Through Separation of Responsibilities

Segregation of Duties (SOD) is a security control that is used to ensure that no single individual has complete control over a business process. This is typically accomplished by assigning different individuals to perform different tasks related to the process. For example, one person may be responsible for entering data into a system, while another person is responsible for approving the data. This prevents any one person from having control over the entire process and reduces the risk of fraud or errors. SOD is an important part of any internal control system and can help to ensure that processes are conducted in an efficient and secure manner.