Controls: Explain and Apply Segregation

Segregation of duties (SoD) is one of the most effective ways to prevent errors, fraud, and conflicts of interest within financial processes. This short, practical course helps financial analysts, compliance professionals, and auditors understand how SoD works and why it matters. You’ll explore the principle of dividing responsibilities—authorization, recording, and reconciliation—so that no single person controls all steps of a transaction. Through examples, readings, and interactive discussions, you’ll see how weak segregation can create audit and compliance risks. Then, using a control self…