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In Accounting What Is Segregation of Duties?

Sarah Jenkins • • 6 min read
In Accounting What Is Segregation of Duties?
★ Key Takeaways

Segregation of Duties (Sod) Is a Basic Building Block of Sustainable Risk Management and Internal Controls for a Business. the Principle of Sod Is Based on Shared Responsibilities of a Key Process That Disperses the Critical Functions of That Process to More Than One Person or Department.

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Direct Answer • Key Takeaway

Segregation of Duties (Sod) Is a Basic Building Block of Sustainable Risk Management and Internal Controls for a Business. the Principle of Sod Is Based on Shared Responsibilities of a Key Process That Disperses the Critical Functions of That Process to More Than One Person or Department.

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Sarah Jenkins
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Sarah Jenkins

Sarah Jenkins is a veteran tech journalist with over 12 years of experience covering artificial intelligence, mobile innovations, and digital ethics. Her insights have appeared in leading technology publications worldwide.