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)
“The moment we indulge our affections, the earth is metamorphosed; there is no winter and no night; all tragedies, all ennuis, vanish,—all duties even.”
—Ralph Waldo Emerson (1803–1882)