What is the principle of separation of duties?

The principle of separation of duties is fundamentally about reducing risk within an organization by distributing responsibilities among multiple individuals. This approach prevents any single person from having control over all aspects of a critical process, thereby minimizing the opportunity for fraud and error. By dividing responsibilities, it ensures that no single individual has the power to misuse the system without oversight from others.

For example, in financial settings, one person might be responsible for creating payments while a separate individual approves them. This dual control makes it more difficult for fraudulent activities to occur, as it requires collusion for malicious activity to take place.

The focus of this principle is to enhance security and integrity by ensuring that there are checks and balances within critical operational processes. In this context, the options relating to allowing one individual to control critical processes or streamlining operations for efficiency do not align with the core intent of separation of duties, which prioritizes risk reduction over operational efficiency. Collaboration among team members, while beneficial, is not the primary goal of this principle, which is about safeguarding against the concentration of power.