Separation of Duties (SoD)
To attenuate possibilities for corruption and theft, the organization can craft an environment where no individual person can complete an entire trusted action.
2 slides · 1 min read · Domain 3
The principle of separation of duties ensures that one individual cannot complete all steps of a process.
The classic example is bifurcated purchasing: the purchasing manager must sign the purchase order but cannot issue a check; the accountant can issue the check but only with a purchase order signed by a manager. As with all security measures, separation of duties necessarily degrades the efficiency of operations but with the benefit of making the process more secure.