A Step-by-Step SoD Implementation Guide

By strategically distributing responsibilities, such as system administration, data access, and authorization, across different personnel, organizations construct a multilayered defense mechanism. This approach mitigates the risk of unauthorized access and reinforces the overall resilience of the cybersecurity infrastructure. By grouping roles and tasks, the SoD Matrix ensures that no single user possesses permissions to execute more than one stage in the transaction workflow. Option 1 reduces the size of the matrix and enables personnel to focus on potential SoD conflicts. The downside is that it can introduce errors and false positives, which may affect the SoD analysis and its outcomes.

approaches to the SoD matrix from ISACA

Similarly, the person who pushes code to production cannot carry out the other three tasks. For example, an organization may have a rule that the person approving timesheets is not allowed to also distribute paychecks. But when someone takes advantage of a control weakness to do both activities for fraudulent purposes, it becomes an SoD violation. Within an SoD matrix, you should incorporate a risk-scoring formula or a ranking system that prioritizes oversight for certain processes or tasks.

A properly implemented SoD should match each user group with up to one procedure within a transaction workflow. SoD matrices can help keep track of a large number of different transactional duties. The figure below depicts a small piece of an SoD matrix, which shows four main purchasing roles. No two organizations are the same when it comes to business objectives, processes, risk levels, or functions. While you can leverage existing rulesets and templates, you should continually tune your SoD matrix to match your need. Evaluate the risk level for each combination of duties performed by a single role, categorizing risks (low, medium, high) based on their potential for fraud or errors.

Identifying conflicts with the segregation of duties matrix

The idea is to prevent the release of unauthorized code, whether it’s done maliciously or accidentally. Thus, it can be said that in SoD, the scope may be limited to a process or a set of processes that creates an asset or transforms it, bringing the asset itself from one stable state to another stable state. The traditional approach to SoD mandates separation between individuals performing different duties. He has over three decades of experience as an auditor and security professional, along with corporate IT executive management.

Define and Refine Levels of Access and Authority

When it’s time to bring new team members on board, Zluri’s IGA system streamlines the process. New hires swiftly get access to the tools they need, thanks to automated steps, and seamlessly connect to HR systems. Your IT teams can efficiently create user accounts for various apps all from one place. This not only trims down mistakes and administrative tasks but also ensures newcomers have the right access right from the start.

Key Components Involved in an SoD Matrix Template

Managing SoD through violation monitoring directs focus and resources to address actual risk levels rather than theoretical concerns stemming from SoD conflicts. A direct and comprehensive strategy is essential to counter potential risks within an organization effectively. This involves identifying and resolving potential SoD conflicts through meticulous analysis.

• By defining and controlling access at a granular level, you ensure that each individual has the necessary access rights to perform their role without granting excessive privileges.
• The primary purpose of the SoD model is to prevent intentional violations—unethical or criminal actions by company employees, usually for personal gain.
• This not only upholds the integrity of financial records but also ensures compliance with rigorous regulatory standards.
• Fastpath’s Identity Governance Administration (IGA) solution checks for segregation of duties conflicts during the automated provisioning process.
• When it’s time to bring new team members on board, Zluri’s IGA system streamlines the process.
• This ensures your organization’s security is strengthened, and compliance with SoD capabilities is maintained.

It effortlessly manages access processes, ensuring seamless and efficient automation while conducting thorough checks based on predefined sod matrix rules and policies. It can be the backbone of fortifying your organization’s cybersecurity posture and maintaining accountability. A violation occurs when a user exceeds their authorized control over workflow steps, performing actions like entering vendor invoices and approving payments simultaneously. Any misuse of access triggers an investigation for potential fraud or harm, as it goes against company policy or industry regulations. ProfilesThe term “user profile” is used throughout technical literature with different meanings. In this article, a user profile is defined as a set of permissions granted on a single application or system.

In modern organizations relying on enterprise resource planning (ERP) software, SoD matrices are generated automatically, based on user roles and tasks defined in the ERP. Each task must match a procedure in the transaction workflow, and it is then possible to group roles and tasks, ensuring that no one user has permission to perform more than one stage in the transaction workflow. Similarly, human resources teams manage sensitive data and processes in Human Capital Management (HCM) systems, and revenue teams do so using Customer Relationship Management (CRM) software. The primary goal is to maintain transparency, integrity, and accountability within an organization by ensuring that no single person has unchecked control over a critical business process or system. Effective SoD matrices are dynamic documents that are regularly reviewed and updated to adapt to evolving organizational structures, processes, and regulatory requirements.

An in-depth internal control review enables process improvement and makes it possible to isolate unmitigated risks or gaps in controls. Moreover, this engine works like an attentive co-pilot, making sure that tasks are distributed correctly and that no one person has too much control. It follows the rules laid out in the SoD matrix to guarantee that conflicting responsibilities are kept apart. This not only boosts security but also ensures compliance by preventing any potential conflicts of interest.

• The intelligent automation feature of Zluri evaluates user access rights using predefined rules, significantly saving time and reducing errors compared to traditional spreadsheet reviews.
• Now, when it comes to implementing SoD matrix templates, Zluri’s discovery engine plays a pivotal role.
• Combined, these preventative controls lower fraud risks, support least privilege access, and improve the security posture of your organization.
• This guide will provide you with a clear understanding of SoD, its importance, and practical steps to implement it effectively in your organization, ensuring a more secure and efficient operation.
• Segregation of duties (SoD) must be considered in the analysis for the controls mentioned above.
• In all of these scenarios, the odds of a negative outcome for your business rise, thereby increasing your organization’s risk level.

Access levels and permissions

Companies encounter various challenges when attempting to implement segregation of duties. Another example is in a warehouse, where the person receiving goods from a supplier and the person authorizing payment to the supplier are two different employees. Similarly, the person maintaining inventory records does not physically control the inventory, which reduces the possibility of inventory theft or incorrect reporting. Listen to our podcasts on YouTube or Spotify—your go-to podcast series exploring the evolving landscape of security and governance, risk, and compliance (GRC). Dedicated process flows or procedures are needed to manage specific cases (e.g., a purchase request made by the purchasing department or the CEO). This is no surprise, as the process itself is about procurement, and the purchasing department plays a crucial role.

Adding and removing users, automatically reviewing access, and even allowing users to request access themselves – these features put you in control. This ensures that everyone adheres to your access regulations, extending your control across the entire organization. It’s not just about boosting security; it’s also about adhering to the right protocols.