Finance

Segregation of duties

Also called: SoD

Ensuring the person who calculates or adjusts an amount is not the person who approves and settles it.

In incentive programs the natural split is that an analyst accrues and adjusts while finance settles. Where one role does both, the control failure is not hypothetical: adjustments are the mechanism by which an accrual can be made to say anything.

Enforcing it requires role-based authorization granular enough to distinguish adjust, reverse, approve and settle as separate permissions on the same object.

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