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 Duties:  General Description, Application in General Business and In Accounting, Application in Information Systems

Famous quotes containing the words separation of, separation and/or duties:

    ... the separation of church and state means separation—absolute and eternal—or it means nothing.
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    The power confided in me will be used to hold, occupy and possess the property and places belonging to the government, and to collect the duties and imposts.
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