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:

    “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)

    “Just as children, step by step, must separate from their parents, we will have to separate from them. And we will probably suffer...from some degree of separation anxiety: because separation ends sweet symbiosis. Because separation reduces our power and control. Because separation makes us feel less needed, less important. And because separation exposes our children to danger.”
    —Judith Viorst (20th century)

    “The duty of the State toward the citizen is the duty of the servant to its master.... One of the duties of the State is that of caring for those of its citizens who find themselves the victims of such adverse circumstances as makes them unable to obtain even the necessities for mere existence without the aid of others.... To these unfortunate citizens aid must be extended by government—not as a matter of charity but as a matter of social duty.”
    —Franklin D. Roosevelt (1882–1945)