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 and/or duties:

    The legislative powers of government reach actions only, and not opinions, ... thus building a wall of separation between Church and State.
    Thomas Jefferson (1743–1826)

    Men are to be guided only by their self-interests. Good government is a good balancing of these; and, except a keen eye and appetite for self-interest, requires no virtue in any quarter. To both parties it is emphatically a machine: to the discontented, a “taxing- machine;” to the contented, a “machine for securing property.” Its duties and its faults are not those of a father, but of an active parish-constable.
    Thomas Carlyle (1795–1881)