Definitions for "Separation of duties"
The dissemination of tasks and associated privileges for a specific computing process among multiple users to prevent fraud and errors.
One of four critical policy activities. A division of responsibilities for the functions that make up a process among various staff members to ensure that inappropriate transactions do not occur and that any errors are noticed and corrected. Duties that are separated include: record keeping, authorization, asset custody and reconciliation. Frequently referred to as Segregation of duties.
Splitting the different duties for handling a transaction between different people. (E.g. one person places an order and another writes the cheque.) Also known as Segregation of Duties.