AWRA OpsHub Search

Segregation of Duties

Splitting a transaction so no one person controls it end to end.

Area
Tax & Compliance
Abbreviation
SoD
Also known as
SoD, separation of duties
In this area
17 terms of 257

Segregation of duties separates the ability to initiate, approve, execute and record a transaction. The person who creates a supplier should not also approve payments to it; the person who counts stock should not adjust it.

It is the control that makes fraud require collusion rather than opportunity. In small teams full separation is impossible, so compensating controls — review, logging, surprise checks — carry the weight instead.

See it in AWRA OpsHub

Governance & Roles

Related terms

Internal Control

A process designed to prevent or detect error and fraud.

Audit Trail

A tamper-evident record of who did what, when, and to which record.

Delegation of Authority

DoA

The documented limits within which each role may commit the organisation.

Role-Based Access Control

RBAC

Granting system permissions through roles rather than to individuals.

More in Tax & Compliance

Anti-Bribery Compliance Data Protection Compliance E-Invoicing eTIMS ISO Standards KRA PIN Non-Conformance Report (NCR) Retention Policy

Segregation of Duties is not just a definition here

Tax & Compliance runs on this vocabulary every day in AWRA OpsHub — 17 of our 257 glossary terms describe things the platform actually does.

Take the product tour Book a demo