20. Separation of Duties

Separation of Duties

Separation of duties means no one person should control a high-risk task from beginning to end. The work is divided so different people handle different parts, which helps prevent fraud and catch errors before completion.

It also limits what each person can approve or perform. However, if two people work together to bypass the control, that is called collusion.

Dual Control

A related control is dual control, where two people are required to complete a sensitive action.

Two-Person Integrity

Two-person integrity means at least two authorized people must be present in a secure area or during a critical activity. This reduces insider threat risk and also improves safety.

Main Idea

These controls reduce risk by making sure critical actions cannot be done by one person alone.