The segregation of duties involves dividing a task so that more than one person is involve in the company's transactions
This study examines a computational framework for segregation of duties (SoD) in the design as well as implementation of accounting systems. The framework consists of a model of workflows in accounting systems based on workflow graphs, a partial order model of roles performed by the actors in ...
As we previously stated, segregation of duties is a practice that reduces the risk of fraud or negligence in a given process. If the company wants to strength this process it has to break the process into pieces, an example of that might be: first inventory count, second inventory count an...
properly segregate critical functions/tasks within a process. What you described is on the front end of the process during the provisioning process. What I really need is a way to identify all users with an SOD conflict at any point in time. Thanks for the help you have suggested so far!