Last Updated：2022/12/24
Separation of duties (SoD) is one of the key concepts of internal control and is the most difficult and sometimes the most costly control to achieve. SoD states that no single individual should have control over two or more phases of a transaction or operation, which makes deliberate fraud more difficult to perpetrate because it requires the collusion of two or more individuals or parties.
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Separation
of
duties
(SoD)
is
one
of
the
key
concepts
of
internal
control
and
is
the
most
difficult
and
sometimes
the
most
costly
control
to
achieve.
SoD
states
that
no
single
individual
should
have
control
over
two
or
more
phases
of
a
transaction
or
operation,
which
makes
deliberate
fraud
more
difficult
to
perpetrate
because
it
requires
the
collusion
of
two
or
more
individuals
or
parties.
