Segregation of duties
- Term
- Segregation of duties
- Exam
- CISA & CISM
- Definition
Dividing incompatible duties so no one person can both commit and conceal an error or fraud.
- Explained
Segregation of duties splits incompatible tasks — authorizing, recording, custody and reconciliation — between different people so one person cannot both commit and conceal an error or fraud. In IT, classic conflicts include developing and deploying code, or creating vendors and approving payments.
- In practice
The person who creates vendors cannot also approve payments to them.
- Often confused with
- Least privilege
- Exam angle
Look for: authorization, custody, recording and reconciliation split between people.
- Related