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
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Famous quotes containing the words separation of, duties and/or separation:
“... the separation of church and state means separation—absolute and eternal—or it means nothing.”
—Agnes E. Meyer (1887–1970)
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“A separation situation is different for adults than it is for children. When we were very young children, a physical separation was interpreted as a violation of our inalienable rights....As we grew older, the withdrawal of love, whether that meant being misunderstood, mislabeled or slighted, became the separation situation we responded to.”
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