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 separationabsolute and eternalor it means nothing.”
—Agnes E. Meyer (18871970)
“I was the one who was working to destroy the one thing to which I was committed, that is, my relationship with Gilberte; I was doing so by creating, little by little and through the prolonged separation from my friend, not her indifference, but my own. It was toward a long and cruel suicide of the self within myself which loved Gilberte that I continuously set myself ...”
—Marcel Proust (18711922)
“The intent of matrimony, is not for man and wife to be always taken up with each other, but jointly to discharge the duties of civil society, to govern their family with prudence, and educate their children with discretion.”
—Anonymous, U.S. womens magazine contributor. Weekly Visitor or Ladies Miscellany (June 1807)