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What is Segregation of duties?

An internal control principle that divides responsibilities and authority so that no single person can complete, alone, the initiation (input), approval, recording and custody of assets for a transaction. Errors and fraud cannot be completed by one person's decision, and they are easier to find through mutual checks. In information systems, it is applied by separating the people who develop programs from those who deploy them to production and operate them, and by separating the authority to enter data from the authority to approve it.

Japanese name: 職務分掌

Segregation of duties appears in 1 practice question across 1 topic, including IT Service Management and Systems Audit.

Field: IT Service Management and Systems Audit

Try it: questions about Segregation of duties

In internal control over purchasing, which of the following is an appropriate measure in line with segregation of duties?

  1. AHaving different people enter purchase order data and approve those orders
  2. BTo make the work more efficient, having the same person handle ordering, receiving inspection and payment
  3. CSo that staff transfers cause no trouble, giving everyone authority for all processing
Show answer and explanation

Answer: A. Having different people enter purchase order data and approve those orders

Segregation of duties is the principle of dividing responsibilities and authority so that no single person can carry out a transaction alone from initiation through approval, recording and custody of assets. If input and approval are done by different people, errors and fraud cannot be completed by one person's decision and are easier to find through mutual checks. The same principle is applied in information systems, for example by separating the people who develop programs from those who operate the production environment.

Segregation of duties in the explanations

Questions that mention Segregation of duties (1)

  1. In internal control over purchasing, which of the following is an appropriate measure in line with segregation of duties?

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Related terms

Internal control Audit trail BCP (business continuity plan) CAAT (computer-assisted audit techniques) Change management Configuration management Escalation Incident management IT governance ITIL

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