What is the most important reason for applying segregation of duties?

Question

Options

• ASegregation of duties makes it clear who is responsible for what.
• BSegregation of duties ensures that, when a person is absent, it can be investigated whether he or she has
• CTasks and responsibilities must be separated in order to minimize the opportunities for business assets to
• DSegregation of duties makes it easier for a person who is ready with his or her part of the work to take

• A
  13% (5)
• B
  8% (3)
• C
  76% (29)
• D
  3% (1)

Explanation

Segregation of duties exists fundamentally to protect business assets from misuse, fraud, or error - when one person controls an entire process (e.g., approving and processing a payment), they have unchecked opportunity to manipulate it. Option C captures this core security purpose: splitting tasks means no single individual can both commit and conceal wrongdoing, requiring collusion to bypass controls.

Why the distractors are wrong:

• A (clarity of responsibility) - That's the purpose of role definitions, RACI charts, or job descriptions, not SoD specifically.
• B (investigation during absence) - Absence coverage is a continuity concern; SoD isn't designed around what happens when someone is away.
• D (taking over work) - That describes cross-training or backup arrangements, which is a separate operational concept.

Memory tip: Remember the phrase "no solo fraud" - SoD's primary driver is always preventing a single person from having the opportunity to abuse assets. If an answer focuses on communication, coverage, or convenience, it's describing a side benefit, not the core reason.

No community discussion yet for this question.