Segregation of Duties

Safeguard your organization against reputational damage and loss of shareholder value by establishing proper checks and balances. Improving your risk management processes and internal control environment can lower or prevent your organization’s exposure to fraud and help maintain compliance.

The guiding principal behind segregation of duties is based on the shared responsibilities of a key process to disperse the critical functions to more than one person or department. Moss Adams can provide guidance and solutions to improve your organization’s risk management and internal control environment and can help reduce or prevent exposure to fraud, errors or risks, and other internal control failures. We can also help your organization comply with control-driven regulations such as the Sarbanes-Oxley Act of 2002, Japan’s Financial Instruments and Exchange Act (J-SOX), and Basel II.


Discover how regular segregation of duties reviews can help your organization mitigate significant business risks.

These four foundational controls help organizations mitigate risk and improve the reliability of their financial statements.

Discover why segregation of duties (SOD) is important and how regular SOD reviews can help your organization mitigate its fraud risk.

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