1.5 hours







Illumeo Learning

Lynn Fountain (Illumeo)

This course examines and discusses key roles and tasks that should be evaluated for proper segregation of duties.

Expected learning & outcomes

  • Explore the definition of segregation of duties (SOD), and recognize how it applies to roles and processes.
  • Identify risks of inadequate SOD.
  • Recognize how SOD applies to individual business processes.
  • Identify SOD opportunities in role assignments.
  • Discover control mechanisms.

    Skills you will learn

    Accounting, Auditing, Finance, Human resources, Organization, Professional, Reconciliation, Recordkeeping

    About this course

    Segregation of duties (SOD) is the cornerstone of strong internal control. Inability to maintain proper SOD can hamper an organization's ability to deliver service efficiently. Personnel often struggle with the proper concepts of what contributes to SOD.  When resources are scarce, the concept is even more difficult.

    This course delves deeper into core business processes and examines the concepts of which duties should be segregated to provide adequate internal control.

    The basics of segregation of duties indicates that no one individual should be given or assigned job functions in more than one of the following categories:

    • Asset custody
    • Authorization and approval
    • Recordkeeping
    • Reconciliation

    This course examines each of the following business processes and discuss key roles/tasks that should be evaluated for proper segregation of duties.

    • Revenue and receivables
    • Disbursement
    • Procure to pay
    • Treasury and cash
    • Inventory
    • Payroll

    If you would like Continuing Education Credit (e.g. CPE, CE, CPD, etc.) for this course, it is available if you take this course on the Illumeo dot com platform under course title: Segregation of Duties for Core Business Processes. Illumeo is certified to provide CPE in over two dozen different professional certifications covering finance, accounting, treasury, internal audit, HR, and more. However, in order to receive CPE credit the courses must be taken on an ‘approved-by-the-governing-body’ CPE platform, and for over two dozen corporate professional certifications, that is the Illumeo platform. Go to Illumeo dot com to learn more.


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