SOD Framework

The Segregation of Duties (SOD) Framework

Segregation of duties is a critical component of any organization’s internal control structure. It is aimed at reducing opportunities for fraudulent activities. Regardless of the computing system used by your organization to process and record financial information, an adequate separation of duties must exist to provide reasonable assurance that:
- Financial data remains complete, accurate, and valid,
- There is no opportunity for fraudulent activity.

Scope: See below for the table of contents. Also, view an excerpt to ensure this framework is right for you.

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Table of Contents:

The framework offered for your consideration contains 465 most critical segregation of duties conflicts across the following business cycles:

- Expenditure (Procurement)
- Fixed Assets (Asset Accounting)
- Inventory Management
- Payroll
- Revenue
- Treasury
- Cash Management
- Financial Accounting

This framework can be used to determine if any employees within your organization have an opportunity to perform fraudulent activities.

It can also be used to develop or further refine your company specific segregation of duties (SOD) control framework.

Please view an excerpt to ensure this framework is right for you.

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