Segregation of Duties (SoD) is an essential IT security practice for managing access rights and privileges.
It involves assigning different tasks to different users to avoid conflicts of interest and limit the risk of fraud and error.
In particular, this allows one user to be the author, validator and executor of a task, with exclusive authority over the entire process.
It is widely used to guarantee system security, regulatory compliance and the protection of sensitive data.
The SoD allows responsibilities and powers to be distributed in a balanced way to avoid conflicts of interest within a company.