Segregation of duties
Separation of duties
Segregation of duties separates incompatible responsibilities, such as requesting, approving, receiving and paying, so that one person cannot complete a transaction without an independent check.
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Simply put
What it means in ordinary work
It stops one person from controlling every step. The aim is to reduce error and fraud, not to assume everyone is dishonest.
Why it matters
Procurement and payment processes carry fraud and error risk. Independent steps create evidence and make concealment harder.
A hypothetical in practice
A hypothetical organisation separates supplier creation, purchase approval, goods receipt and payment release. System access is reviewed quarterly, and emergency access requires a second approver and retrospective review.
Common pitfalls
Small teams may struggle to separate every step. Use compensating controls and document the exception.
Segregation on paper is useless if one person can use another person's credentials. Protect system access.
Regional lens
How this lands where you work
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As-of date for date-sensitive regional content: 5 November 2026. Read the review policy.