Segregation of Duties (SoD) Risk Management is a core component of internal control that prevents fraud and error by ensuring that no single individual has control over all aspects of a sensitive transaction. The primary goal of SoD is to prevent unauthorized access and minimize the time and cost associated with managing access risks within an organization. Ultimately, SoD is a required process for any business that aims to achieve and maintain a state of continuous compliance with internal policies and external regulations.

Successfully implementing an SoD framework requires the coordinated effort of several key roles within a business, each with distinct responsibilities.