Which concept is used to ensure that no single individual has control over all steps in a critical process to reduce fraud risk?

Which concept is used to ensure that no single individual has control over all steps in a critical process to reduce fraud risk?

• A. SoD in log management
• B. Data management governance
• C. Segregation of Duties (SoD)
• D. Implementing SoD

Answer: (C)

Segregation of Duties (SoD) is the practice of splitting tasks and responsibilities so that no single person controls all steps of a critical process. This creates independent checks and balances, making it harder for fraud or errors to occur because initiation, approval, execution, and record-keeping are handled by different people or roles. By requiring multiple individuals to complete and verify different parts of a process, you reduce the opportunity for manipulation and increase detectability if something goes wrong. The other options either apply SoD to a narrower area (such as log management), describe governance of data in general, or refer to the action of applying SoD rather than naming the concept itself.

Segregation of Duties (SoD) is the practice of splitting tasks and responsibilities so that no single person controls all steps of a critical process. This creates independent checks and balances, making it harder for fraud or errors to occur because initiation, approval, execution, and record-keeping are handled by different people or roles. By requiring multiple individuals to complete and verify different parts of a process, you reduce the opportunity for manipulation and increase detectability if something goes wrong. The other options either apply SoD to a narrower area (such as log management), describe governance of data in general, or refer to the action of applying SoD rather than naming the concept itself.