What is Segregation of Duties?
What does 'Segregation of Duties' mean?
An internal control that splits a financial process across more than one person, so that nobody can both initiate a transaction and approve or record it. In accounting systems this is enforced through roles and permissions, for example preventing the user who creates a vendor from also releasing payments to that vendor. It is a standard defence against fraud and undetected error, and is frequently required by auditors.
List of software with Segregation of Duties functionality
About the reviewer
Rajat Gupta is the founder of Spotsaas. Over the past two years, he has reviewed 2,000+ tools across CRM, HR, AI, and finance — applying hands-on product research and a background in commerce and the CFA program to evaluate software through a business and ROI lens. His goal: help teams make software decisions they won't regret.
Disclaimer: This research has been collated from a variety of authoritative sources. We welcome your feedback at [email protected].