Download SAP Segregation of Duties (SOD)
SAP R/3 segregation of duties (SOD) is a basic key internal control that is used to ensure that errors or irregularities are prevented or detected on a timely basis by employees in the normal course of business.
Segregation of duties provides two benefits:
1) a deliberate fraud is more difficult because it requires collusion of two or more persons, and
2) it is much more likely that innocent errors will be found. At the most basic level, it means that no single individual should have control over two or more phases of a transaction or operation. Management should assign responsibilities to ensure a crosscheck of duties.
There are four general categories of duties or responsibilities which are examined when segregation of duties are discussed: authorization, custody, record keeping and reconciliation. In an ideal system, different employees would perform each of these four major functions. In other words, no one person should have control of two or more of these responsibilities. The more negotiable the asset, the greater the need for proper segregation of duties - especially when dealing with cash, negotiable checks and inventories.
Detail Segregation of Duties at SAP R/3 can be download here
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