Also known as segregation-of-duties, SoD is a fundamental security principle that prevents any single individual from having complete control over critical business processes. By dividing sensitive tasks among multiple people, organizations reduce the risk of fraud, errors, and unauthorized activities.

For example, the same person shouldn't be able to both create a vendor in your financial system and approve payments to that vendor. SoD violations create "toxic combinations" of access that enable fraud and represent significant compliance risks. Regulations like SOX, PCI DSS, and HIPAA mandate SoD controls, and audit failures can result in financial penalties, loss of certifications, and reputational damage.