A risk management control that disperses the critical functions to more than one person or department in order to prevent any unilateral action that could result in fraud or other effects beyond an organizationally or regulatory defined tolerance level. Separation of duties is a basic building block of sustainable risk management and internal controls for a business. Adapted from: AICPA. 2020. https://www.aicpa.org/interestareas/informationtechnology/resources/value-strategy-through-segregation-of-duties.html
