1. Brief Description:
Separation/segregation of duties (SoD) is a critical control that ensures that no single individual has the power to compromise an organization’s operations. It is a preventive measure that helps to reduce the risk of fraud and errors by ensuring that no one person can control all aspects of a particular transaction or process.
2. Key Topics:
- Definition and importance of SoD
- Types of SoD conflicts
- Risks associated with inadequate SoD
- Best practices for implementing SoD controls
- SoD in the context of various regulatory frameworks
3. Audience:
The course is intended for individuals responsible for ensuring the effective implementation of internal controls within their organization, including risk management professionals, compliance officers, and internal auditors.
4. Learning Objectives:
- Understand the concept and importance of SoD
- Identify different types of SoD conflicts and their associated risks
- Learn how to design and implement effective SoD controls
- Understand the role of SoD in compliance with various regulatory frameworks
- Develop an understanding of best practices for monitoring and maintaining SoD controls.
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