Separation of duties¶
(2026). Separation of duties.
Cited by¶
1 citation across 1 artifact.
Each citation links to the sentence it supports in the citing article.
Primes¶
- Selective Information Severance
- In governance and organizational design, separation of duties severs the channels that would let one actor both initiate and approve a transaction (so fraud requires collusion rather than a single corrupt party), and sealed-bid procurement severs each bidder's channel to the others' bids (so bids cannot be coordinated or undercut with inside knowledge).
This sourceSummarizes separation of duties as an internal control distributing authorization, custody, recordkeeping, and reconciliation across persons so that fraud requires collusion rather than a single corrupt actor (codified in COSO and Sarbanes-Oxley internal-control frameworks).
Supported in partVerified against the work's full text
Supports the separation-of-duties half: tasks and privileges are divided among several people to prevent fraud. It says nothing of collusion or of sealed-bid procurement.
“Separation of duty, as a security principle, has as its primary objective the prevention of fraud and errors. This objective is achieved by disseminating the tasks and associated privileges for a specific business process among multiple users.”
- In governance and organizational design, separation of duties severs the channels that would let one actor both initiate and approve a transaction (so fraud requires collusion rather than a single corrupt party), and sealed-bid procurement severs each bidder's channel to the others' bids (so bids cannot be coordinated or undercut with inside knowledge).
Verification¶
Does it exist? Not checked yet. This entry carries no identifier to resolve. It was extracted from the citation as written in the article, normalized, and deduplicated against the rest of the registry.
Does it back the claim? Read against the text for 1 of 1 citation: 1 supported in part. Each verdict is shown under its citation below, with what in the work backs the sentence.
Support is checked per citation rather than per work — the same source can be cited soundly in one article and wrongly in another. Per-citation recording began recently, so a citation with no recorded check is a gap in the record rather than evidence it went unchecked.
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Registry ID ref:f2ca0697e406 · see in the full table