This whitepaper explains the fundamentals and implementation of Segregation of Duties (SoD), a core element of governance, risk, and compliance. SoD prevents fraud and errors by ensuring that no single person controls all steps in a process. It details how to identify SoD conflicts, design controls, and apply the principle of least privilege across systems and roles. The paper emphasizes automating SoD monitoring to reduce risk, improve audit readiness, and strengthen internal controls. It highlights Delinea’s Fastpath tools for access control, reviews, change tracking, and provisioning, offering organizations comprehensive visibility, simplified compliance, and enhanced data security.

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