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Segregation of Duties Framework
Design and enforce segregation of incompatible duties.
Methodology
Model across SoD design, role mapping, conflict identification, mitigating controls and SoD monitoring.
Components
Process and IT owners own; second line monitors; internal audit assures.
Governance
SoD reviewRole-mapping buildSoD-monitoring build
Maturity levels
L1
Foundational (0–40) — Ad-hoc, undocumented, reactive.
L2
Developing (41–60) — Framework emerging; pockets of practice.
L3
Established (61–80) — Documented, standardised, governed.
L4
Strategic (81–100) — Board-grade competitive differentiator.
Across the Internal Control ecosystem
Knowledge graph · 3 relations
operationalised by
integrates (inverse)