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:
“The scholar was not raised by the sacred thoughts amongst which he dwelt, but used them to selfish ends. He was a profane person, and became a showman, turning his gifts to marketable use, and not to his own sustenance and growth. It was found that the intellect could be independently developed, that is, in separation from the man, as any single organ can be invigorated, and the result was monstrous.”
—Ralph Waldo Emerson (1803–1882)
“You have begot me, bred me, loved me. I
Return those duties back as are right fit,
Obey you, love you, and most honor you.”
—William Shakespeare (1564–1616)