The official business definition of Segregation of Duties (SoD) in Accounts Payable is the separation of tasks within the accounts payable process to ensure that no single individual has control over the entire process. This is an important internal control measure that is designed to reduce the risk of fraud, errors, and other financial mismanagement. The SoD process typically involves the assignment of different tasks to different individuals, such as the preparation of invoices, the authorization of payments, and the recording of transactions. By ensuring that no single individual has control over the entire process, it is more difficult for fraudulent activities to occur. Additionally, the SoD process can help to ensure that payments are made in a timely manner and that invoices are accurately recorded. Ultimately, the SoD process is an important internal control measure that can help to ensure the integrity of the accounts payable process.