Skip to glossary entry

Navigate Lingo

Glossary

SOD

Segregation of Duties

Finance and Economy

An internal-control principle that separates incompatible roles or transaction steps among different people.

Also known as: separation of duties

Context: Used mainly in audit, finance, procurement, enterprise systems and access-control contexts. It is not necessarily common service-wide shorthand.

Where you may encounter this

Look up another term

Search an abbreviation, full name or workplace term.