Definition
Splitting a process so no single person can complete every step: in AP, creating vendors, entering invoices, approving them and releasing payments are given to different people.
Also called: separation of duties, SoD
Key points
- It reduces both error and fraud, because a second person sees each step.
- Small teams that cannot split roles often add a review of vendor changes and payment runs instead.
- ERP user roles and approval workflows are how it is enforced in practice.
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