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Segregation of duties (SoD)
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Segregation of duties (SoD)
Segregation of duties (SoD) is a critical internal control strategy that fortifies the integrity of organizational processes. It involves dividing responsibilities among multiple individuals, creating a framework that reduces the risk of errors and fraud while enhancing accountability. Implementing SoD not only promotes efficiency but also fosters ethical behavior within teams. What is segregation of duties (SoD)? SoD is an internal control mech…
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