Segregation of Duties

Elevate the effectiveness of your control environment with segregation of duties. Adequately separate incompatible responsibilities to increase accuracy.


Becoming SOX compliant and scaling your company is only possible when you have an effective control environment. To achieve this, you must have effective internal controls in place – But it doesn’t just end there. Another necessity for SOX compliance is segregation of duties (SOD).

Segregation of duties is vital to your internal control framework, financial reporting and SOX compliance. It constitutes a very important component of an effective control environment that prevents a single team member from completing two or more incompatible tasks in your process that involve authorization, record keeping and custody of asset. It allows you to assign business responsibilities in your company to more than one team member. With this, you get to mitigate the risk of waste and error, while boosting the effectiveness of your ICFR.

So, to achieve effective internal controls over your financial reporting, you need to divide responsibilities adequately – And that’s where A2Q2 comes in.

We make use of segregation of duties to help minimize the risk and possibility of not providing accurate financial information, achieving SOX compliance, and reaching your goals. In essence, we reduce the excessive workload on a single person or a department.

What is the principle of Segregation of Duties

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