Segregation of duties is also known asseparation of dutiesand is an essential element of an enterprisecontrol system. The idea is to assign different parts of a task or transaction to different people to prevent any one person from gaining sole or excessive control and then misusing that control...
accounting law, it is clear that there should be properly defined and implemented access controls. SoD or Segregation of Duties says that an individual should not have access rights to a function/process end-to-end. There needs to be a well defined Strategy for doing Segregation of Duties ...
1. An audit system comprising: a set of business processes describing the operations of an enterprise; a subset of the set of business process comprising a set of business functions assigned to an employee; a process compatibility registry defining a set of business function incompatibilities, whe...