A Risk-Based Approach to Segregation of Duties: An Executive Primer
Source: Ernst & Young
Segregation of Duties (SoD) is a hot topic of conversation among a range of professionals, from compliance managers to executive-level officers. The outpouring of interest in SoD is due, in part, to the requirements of Sarbanes-Oxley (SOX) in the US and other similar control-driven regulations worldwide. However, there is another factor at work: the principle that no individual should have excessive system access that enables them to execute conflicting end-to-end transactions.