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  2. Separation of duties - Wikipedia

    en.wikipedia.org/wiki/Separation_of_duties

    Separation of duties (SoD), also known as segregation of duties, is the concept of having more than one person required to complete a task. It is an administrative control used by organisations to prevent fraud , sabotage , theft , misuse of information, and other security compromises.

  3. Role-based access control - Wikipedia

    en.wikipedia.org/wiki/Role-based_access_control

    A Role is thus a sequence of operations within a larger activity. RBAC has been shown to be particularly well suited to separation of duties (SoD) requirements, which ensure that two or more people must be involved in authorizing critical operations. Necessary and sufficient conditions for safety of SoD in RBAC have been analyzed.

  4. Maker-checker - Wikipedia

    en.wikipedia.org/wiki/Maker-checker

    The segregation of duties plays an important role. In this way, strict control is kept over system software and data, keeping in mind functional division of labor between all classes of employees. References

  5. ERP security - Wikipedia

    en.wikipedia.org/wiki/ERP_security

    Segregation or Separation of duties, also known as SoD, is the concept according to which a user cannot make a transaction without other users (e.g. a user cannot add a new supplier, write out a cheque or pay to a supplier) [13] and a risk of fraud is much lower. [14]

  6. Template:Separation of powers - Wikipedia

    en.wikipedia.org/wiki/Template:Separation_of_powers

    A navigational box that can be placed at the bottom of articles. Template parameters [Edit template data] Parameter Description Type Status State state The initial visibility of the navbox Suggested values collapsed expanded autocollapse String suggested Template transclusions Transclusion maintenance Check completeness of transclusions The above documentation is transcluded from Template ...

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  8. Role hierarchy - Wikipedia

    en.wikipedia.org/wiki/Role_hierarchy

    If separation of duty was used to prohibit personnel from holding both ‘loan manager’ and ‘accountant’ roles, then ‘branch manager’ could not inherit permissions from both of them. The NIST RBAC model , which unified the FK and SCFY models, treats the role hierarchy as a partial order, although RBAC products have not gone beyond the ...

  9. Committee of Sponsoring Organizations of the Treadway ...

    en.wikipedia.org/wiki/Committee_of_Sponsoring...

    Internal control involves human action, which introduces the possibility of errors in prosecution or trial. Internal control can also be overridden by collusion among employees (see separation of duties) or coercion by senior management. The magazine CFO reported that companies are struggling to apply the complex model provided by COSO. "One of ...

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