Segregation of Duties Matrix

This course provides guidance on developing, analyzing, and maintaining segregation of duties (SOD) matrices for internal controls.

Participants will review principles of SOD, steps to identify incompatible duties, approaches to map roles and responsibilities, and methods to evaluate and remediate SOD conflicts.

Learning Objectives:

Participants who successfully complete this course will be able to:

• Understand principles and importance of segregation of duties
• Learn techniques to identify incompatible roles and duties
• Develop procedures for designing and mapping SOD matrices
• Implement matrix maintenance processes with SOD monitoring