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:

    ... the separation of church and state means separation—absolute and eternal—or it means nothing.
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    Last evening attended Croghan Lodge International Order of Odd Fellows. Election of officers. Chosen Noble Grand. These social organizations have a number of good results. All who attend are educated in self-government. This in a marked way. They bind society together. The well-to-do and the poor should be brought together as much as possible. The separation into classes—castes—is our danger. It is the danger of all civilizations.
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    Of what use the friendliest dispositions even, if there are no hours given to Friendship, if it is forever postponed to unimportant duties and relations? Friendship is first, Friendship last.
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