Posts Tagged 'SoD'

A Risk-Based Approach to Segregation of Duties

Segregation of duties (SoD) is a hot topic of conversation among a range of professionals, from compliance managers to executive officers. The outpouring of interest in SoD is due, in part, to the requirements of the Sarbanes-Oxley
Act in the US and other similar control-driven regulations worldwide. However, there is another factor at work: the principle that no individual should have excessive system access that enables him/her to execute conflicting end-to-end transactions. If this ...