Certified Information Systems Auditor (ISACA)
ISACA’s CISA targets IS audit. 5 domains, ITAF and COBIT, 2,300+ questions with AuditBot explanations.
A principle preventing one person from controlling all steps of a critical process.
Segregation of Duties is a fundamental preventive control ensuring no individual can initiate, approve, and record a transaction alone. SoD violations are identified during audits and within ERP systems (SAP, Oracle, Workday). It is a pillar of SOX ITGC controls. In small organizations, strict SoD is often impossible; compensating controls (management reviews, enhanced monitoring) must then be implemented.
These certifications cover the concept of "Segregation of Duties (SoD)" in depth.
ISACA’s CISA targets IS audit. 5 domains, ITAF and COBIT, 2,300+ questions with AuditBot explanations.
The IIA CIA certification covers this concept in Part 1 (framework, IPPF) and Part 2 (audit practice). 60+ lessons and 1,258 original questions.