Home / Resources / ISACA Journal / Issues / 2026 / Volume 1 / Building Effective Internal Controls

Building Effective Internal Controls: A Reintroduction to Segregation of Duties

Hands typing on a keyboard
Author: Carla Guimarães Nascimento
Date Published: 1 January 2026
Read Time: 14 minutes

Segregation of duties (SoD) is a fundamental pillar of maintaining an efficient and secure internal control environment. This concept refers to the division of responsibilities among employees to prevent conflicts of interest, improper access, and fraud. However, when SoD is applied to the complex world of systems, it requires a more...

 

Members, login to keep reading.

Not a member but want to read more?
Explore ISACA member benefits today.