SoD

Segregation/separation of duties

A basic internal control that prevents or detects errors and irregularities by assigning to separate individuals the responsibility for initiating and recording transactions and for the custody of assets.


SoD

Segregation/separation of duties

A basic internal control that prevents or detects errors and irregularities by assigning to separate individuals the responsibility for initiating and recording transactions and for the custody of assets.

Used in methodology