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
Other articles related to "separation of duties":
... accounting profession has invested significantly in separation of duties because of the understood risks accumulated over hundreds of years of accounting practice ... Separation of duties is commonly used in large IT organizations so that no single person is in a position to introduce fraudulent or malicious code or data without detection ... development functions applicable to separation of duties ...
Famous quotes containing the words duties and/or separation:
“If property had simply pleasures, we could stand it; but its duties make it unbearable. In the interest of the rich we must get rid of it.”
—Oscar Wilde (1854–1900)
“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)