Segregation of Duties (SoD) is an essential IT security practice for adequately managing access rights and privileges.
It consists of assigning different tasks to different users to avoid conflicts of interest and limit the risks of fraud and error.
In particular, this ensures that a user is not the author, validator, and executor of a task, thus having exclusive authority over the entire process.
It is widely used to ensure system security, regulatory compliance, and the protection of sensitive data.
SoD allows for the distribution of responsibilities and powers in a balanced manner to avoid conflicts of interest within a company.