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PO4.11 - Segregation of Duties

This topic is intended to enable collaboration and sharing of information to facilitate a better understanding and approach to implementing this COBIT control objective based on the risk, value and guidance provided by its corresponding control practices.

COBIT Control Objective PO4.11 - Segregation of Duties is contained within Process Popup Define the IT Processes, Organisation and Relationships

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Segregation of Duties

Implement a division of roles and responsibilities that reduces the possibility for a single individual to compromise a critical process. Make sure that personnel are performing only authorised duties relevant to their respective jobs and positions.

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Value Drivers

  • Effective and efficient functioning of business-critical systems and processes
  • Proper protection of information assets
  • Reduced risk of financial loss and reputational damage
  Risk Drivers
  • Inappropriate subversion of critical processes
  • Financial loss and reputational damage
  • Malicious or unintentional damages
  • Non-compliance with external requirements for segregation of materially significant systems and business processes

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  1. Establish standards that enforce appropriate segregation of duties. Periodically review and update the standards.
  2. Identify and document conflicting functions, such as the ability to initiate, authorise, execute and verify transactions. Ensure that segregation of duties is enforced physically and logically where appropriate.
  3. Ensure that procedures address the maintenance of appropriate segregation of duties and responsibilities during periods when regular personnel are unavailable (e.g., vacations, illness or leaves of absence).
  4. Review the impact on segregation of duties and reassign responsibilities where necessary when job roles and responsibilities are created or updated as a result of changing business needs or reorganisation.
  5. Design and implement compensating controls (e.g., regular review of individuals’ activities by senior IT management) where the size or nature of the IT function precludes full segregation of duties.

Discussions: 5 total

Must be a Topic member to contribute
Hi All,having some difficulty giving some guidance to an IT Manager in the way of SOD best-practices using AD groups. There's lots of discussion out there about conflicting roles, but it's usually a review of financial (vendor creator vs. vendor payer) or...
Jeff Murfin | 12/28/2017 12:41:34 PM | COMMENTS(0)
Does anyone have any references or experience with SOD as it applies to Healthcare Revenue Cycle SOD?  I'm looking to start an Revenue Cycle SOD effort with a Healthcare client and would like to find an existing starting point if one already exists.
Yuriy022 | 11/14/2016 12:32:44 PM | COMMENTS(0)
Hello: Does anyone have suggestions or ideas on the best way to perform Segregation of Duties in NetSuite? Thank you. Regards, Karen Andersen
Karen953 | 7/22/2016 8:15:40 AM | COMMENTS(0)
Dear all, I would like to get a piece of advice about strange suggestion that I received. I was invited to a meeting to discuss on the skippable scope for project audit under PMO(Project management office)  functions.You may pop up the question mark when ...
Kyeong Hee341 | 10/19/2015 1:46:08 PM | COMMENTS(1)
Hi! I read an article of the Journal (What Every IT Auditor Should Know About Proper Segregation of Incompatible IT Activities). AT the bottom of the article there's a figure (Sample Organization Chart Demonstrating Effectual Segregation of IT Duties). ...
Lia471 | 11/15/2012 1:16:49 PM | COMMENTS(0)

Documents & Publications: 166 total

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Downloads
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Books
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Books
Posted by ISACA 833 days ago

Events & Online Learning: 9 total

16 Mar 2015
ISACA International Event
Orlando, FL, USA
15 Jun 2015
ISACA International Event
Ciudad de México, Mexico
1 Aug 2016
ISACA International Event
Chicago, IL, USA

Journal Articles: 227 total

Volume 3, 2107
by Jayakumar Sundaram, CISA, ISO 27001 LA
The SoA is a continuously updated and controlled document that provides an overview of information security implementation.
Volume 3, 2018
by Giuliano Pozza, CGEIT, e-CF Plus (CIO), ITIL v3
The world of information and data management is changing faster than anyone could have predicted a few years ago, and attention to sensitive data protection is growing, as the new GDPR is clearly proving.
Volume 3, 2018
by Ed Moyle
When people hear the term “cyberwarfare,” there are a few things that come to mind. The things people visualize tend to be the high-impact, “scare the pants off you” scenarios such as...
Volume 3, 2018
by T. Sean Kelly
Proactive IG requires collaboration among legal, compliance, security and IT teams to take an incremental, measurable approach to deal with today’s enterprise data challenges.
Volume 3, 2018
by Alex Quiles, CISA
The use of Windows accounts to authorize users to applications introduces risk that an auditor should evaluate.
Volume 3, 2018
by Yuri Bobbert, CISM, CISA, SCF, and Talitha Papelard-Agteres, CISM
Understanding the key factors that influence effective BIS is crucial for business leaders; otherwise, security problems can occur, which can lead to financial loss, unavailability, reputational damage or even bankruptcy.

Wikis: 2 total

Blog Posts: 199 total

17 Jun 2018
We are happy to announce that  on Feb//2018  the ISACA awareness session  was held in Baghdad.This the first time to speak about ISACA Value in Iraq.Professional from government and private sector were excited to hear about ISACA value and they started to...
Posted By : Ali099 | 2 comments
https://www.theguardian.com/technology/2018/may/17/cyberlaundering-funds-terror-internet-fake-transactions-cashless-society?CMP=Share_iOSApp_Other
Posted By : TafadzwaPadare | 1 comments
5 Jun 2018
Recently, I witnessed an interesting webcast by Scopism, an UK-based consulting and training company. They announced the publication of the SIAM(c) Foundation Body of Knowledge, available for free through their website www.scopism.com. Service Integration...
Posted By : Peter873 | 2 comments
Security in IoT environment
Posted By : Hyun239 | 0 comments
20 Apr 2018
Good day. I have an interesting situation that came about just this week.  New career opportunities are not all that they seem to be.  What I thought was going to be a great career change ended up in disaster.  With only one week and two day's, I was dism...
Posted By : Brian824 | 0 comments
2 Apr 2018
After privacy was silently lost in modern era, GDPR will try to put the ghost back in the bottle. Will it succeed?
Posted By : Dragan Pleskonjic | 0 comments