ISACA Glossary Terms: Segregation/Separation of Duties

Term

Segregation/Separation of Duties 

Definition

A basic internal control that prevents or detects errors and irregularities by assigning to separate individuals responsibility for initiating and recording transactions and custody of assets to separate individuals.<br><br><strong>Scope Note:</strong> Segregation and separation of duties is commonly used in large IT organizations so that no single person is in a position to introduce fraudulent or malicious code without detection.

First Letter

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Content Type: ISACA Glossary Term
Created at 3/22/2010 4:15 PM  by FarmService 
Last modified at 3/22/2010 4:15 PM  by FarmService