ToadWorld - Keeping It Under Control With SOD

For the last couple of weeks, we’ve been talking about common controls that you will see in the mitigation of risks at your company. First we talked about reconciliation, then last week we addressed approvals. This week we’ll wrap up this series, by talking about “SOD.”

No, I’m not suggesting that you install a new lawn. SOD stands for Segregation of Duties ( or sometimes it’s referred to as Separation of Duties ). It’s not an acronym, so you’ll never hear it pronounced like the word “sod”. However, it’s commonly shortened to its initials – S. O. D.

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