Segregation of Duties Analysis: Finding the Right Frequency
One of the most common questions organizations ask when implementing Segregation of Duties (SoD) controls is: “What is the ideal frequency for conducting segregation of duties analysis?” There is no single, definitive answer. The right frequency depends on each organization’s size, complexity, risk exposure, and rate of change. Traditionally, SoD analysis was performed quarterly by […]
Unveiling the Key Aspects of Segregation of Duties (SoD)
Segregation of Duties (SoD) is a foundational element of effective internal control systems. It is designed to ensure that no single individual has complete authority over all stages of a transaction, thereby reducing the risk of fraud, errors, and unauthorized activities. SoD has been widely adopted across industries such as finance, healthcare, and government, where […]