Separation of Duties (SoD) is a fundamental principle in information security and organisational management aimed at dividing tasks and responsibilities among multiple individuals or roles. The objective is to prevent fraud, errors, and unauthorised actions by ensuring no single person has control over all aspects of a critical process. This approach reduces risk, as malicious actions would require collusion. Examples of separation of duties include financial systems where one person processes payments, another authorises them, and a third reconciles accounts. In information technology, a developer codes software, but a separate team tests and deploys it to prevent unauthorised changes. Separation of duties is also a key requirement in compliance frameworks like GDPR, HIPAA, and SOX, ensuring accountability and secure handling of sensitive data. Effective implementation involves defining roles clearly, automating controls, and conducting regular audits to maintain adherence.
Segregation of Duties (SegD) is closely related to separation of duties but places greater emphasis on the operational and physical separation of responsibilities to avoid conflicts of interest. Segregation of duties ensures that individuals involved in processes have no conflicting roles, such as approving their own work. It is especially relevant in security and operational workflows, where duties like system administration and auditing are kept distinct. For example, in access management, one team may grant permissions, while another monitors access logs to prevent abuse. By limiting the control any single individual has, Segregation of duties enhances an organisation’s security posture and minimizes vulnerabilities.
While separation of duties and segregation of duties are often used interchangeably, there is a subtle difference in focus. separation of duties represents the broader principle of dividing critical functions to ensure checks and balances, whereas segregation of duties refers to the specific implementation of separating conflicting roles, particularly in operational and security contexts. Together, they provide a layered approach to safeguarding organisational processes and protecting sensitive information.