Last Updated：2026/01/01
Sentence
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.
Quizzes for review
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.
音声機能が動作しない場合はこちらをご確認ください
English - English
Word Edit Setting
- Users who have edit permission for words - All Users
- Screen new word creation
- Screen word edits
- Screen word deletion
- Screen the creation of new headword that may be duplicates
- Screen changing entry name
- Users authorized to vote on judging - Editor
- Number of votes required for decision - 1
Sentence Edit Setting
- Users who have edit permission for sentences - All Users
- Screen sentence deletion
- Users authorized to vote on judging - Editor
- Number of votes required for decision - 1
Quiz Edit Setting
- Users who have edit permission for quizzes - All Users
- Users authorized to vote on judging - Editor
- Number of votes required for decision - 1
