AP Segregation Of Duties (SOD) is the act of assigning different tasks and responsibilities to multiple individuals, typically in an organization. This ensures that no single individual can take control of the entire process, reducing the risk of fraud and other unethical practices. SOD helps to create a system of checks and balances, where the responsibilities of each individual are clearly defined and monitored. This increases accountability and reduces the potential for abuse of power. Additionally, it enhances the security of the organization’s financial information by ensuring that all activities are monitored and tracked. In order to create a successful SOD program, organizations must define roles and responsibilities for each individual, as well as create and implement policies and procedures that are designed to ensure that SOD is always followed. Additionally, organizations must have a system of auditing and monitoring to ensure that the SOD remains effective. By following the official business definition of SOD, organizations can effectively reduce the risk of fraud and