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).
- 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¶
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Registry ID ref:f2ca0697e406 · see in the full table