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:

    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.
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    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.
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