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Corpus/📚️ Literature notes/Implementing Segregation of Duties ISACA.md

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+[Source](https://www.isaca.org/resources/isaca-journal/issues/2016/volume-3/implementing-segregation-of-duties-a-practical-experience-based-on-best-practices) [PDF download](https://www.isaca.org/-/media/files/isacadp/project/isaca/articles/journal/2016/volume-3/implementing-segregation-of-duties_joa_eng_0516.pdf)
+Article in ISACA Journal
+**Author:** Stefano Ferroni
+**Date Published:** 19 May 2016
+Retrieved: July 13, 2022
+
+See also:
+- [Roles and Responsibilities](../🎇%20Sparks/Roles%20and%20Responsibilities.md)
+- [a-5.3-Segregation-of-duties](../Standards/ISO27x/OST/27002/EN/a-5.3-Segregation-of-duties.md)
+- [ISO_27002_2022_5.3_PE Segregation of duties](../../../iso27DIY-gis/reference/Paraphrased/ISO27002-2022-EN/ISO_27002_2022_5.3_PE%20Segregation%20of%20duties.md)
+
+The most widely adopted SoD model requires separation between authorization (AUT), custody (CUS), recording (REC) and verification (VER).
+
+Ideally, these duties are performed by different persons (or parties). 
+
+![](SOD%20functions.jpg)
+
+This model is consistent with the COBIT 5 view of SoD issues (DSS06.03).
+
+This can be hard, or even impossible to implement in practice. 
+
+Often, agents may perform different duties on the same assets as long as they are authorized by a second person. An example is an accounts payable team receiving invoices (REC) *and* creating payment orders (CUS) after authorization by the manager (AUT). 
+
+In the example where an online recording operation creates an automatic payment, such segregation is simply impossible to achieve.
+
+An SOD framework should also make a distinction between management duties (e.g., granting and revoking rights, reporting, and managing exceptions) and governance duties (evaluating, directing and monitoring SoD rules and practices).
+
+### Risk assessment
+For risk assessment, a matrix can be constructed for every combination of conflicting duties, with associated risk scenario examples:
+
+![](SOD%20risk%20scenario%20matrix.jpg)
+
+### Scoping rules
+- Asset Scoping: different duties may be performed by the same person (or team), as long as they do not involve the same asset (or set of assets).
+- Process scoping: for any asset (or set of assets), processes that transform the status of that asset must be segregated. 
+
+### Role engineering
+For defining role-based privileges, as used in Role-based Access Control (RBAC) top-down and bottom-up approaches are used. Top-down means identifying the necessary privileges from the job description, bottom-up means inferring roles by examining existing permissions on systems and applications (also known as role mining).
+
+### Downloaded copy of document in Attachments folder
+
+![](ISACA%20Implementing%20Segregation%20of%20Duties%201.pdf)
+