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:

    There is nothing that I shudder at more than the idea of a separation of the Union. Should such an event ever happen, which I fervently pray God to avert, from that date I view our liberty gone.
    Andrew Jackson (1767–1845)

    It is fair to assume that when women in the past have achieved even a second or third place in the ranks of genius they have shown far more native ability than men have needed to reach the same eminence. Not excused from the more general duties that constitute the cement of society, most women of talent have had but one hand free with which to work out their ideal conceptions.
    Anna Garlin Spencer (1851–1931)