Segregation of Duties (SoD) is an internal control principle that distributes critical tasks and privileges across multiple individuals to reduce the risk of fraud, error and abuse of authority. By ensuring that no single person can initiate, approve and execute a sensitive transaction end-to-end, SoD creates natural checkpoints that increase accountability and transparency.
SoD is a fundamental requirement in compliance frameworks such as ISO 27001, SOC 2 and financial regulations. In practice, it is implemented through role-based access control systems that enforce separation at the technical level. Organisations should regularly review role assignments and access rights to detect SoD conflicts, particularly after organisational restructuring or personnel changes.