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Balancing the Load: Why Segregation of Duties is Your Team’s Best Risk Strategy In any high-functioning team, "cooperation" is often synonymous with "pitching in where needed." However, from a risk management perspective, a team where everyone can do everything is actually a liability. Segregation of Duties (SoD) is the principle of shared responsibility where no single individual has enough control to both commit and conceal an error or fraud. While often associated with cold financial audits, in a collaborative team setting, SoD is a blueprint for trust, clarity, and operational resilience. The Core Philosophy: "Four Eyes" are Better Than Two At its heart, SoD ensures that for any critical process, at least two people are required to complete the cycle. This isn't about a lack of trust; it’s about systemic safety . When a contributor acts as a specialized link in a chain rather than the entire chain itself, the team gains a built-in "h...