Segregation of duties
Also known as: Separation of duties (SoD), Dual control, Split knowledge
Segregation of duties is a security principle that requires more than one person to complete a critical business process. By dividing tasks among different individuals, an organization reduces the risk of fraud and errors because no single person has total control over all phases of a transaction.
In practice
An auditor verifies this by reviewing access logs or permission matrices to ensure the person who initiates a payment is not the same person who approves it. They look for "conflicting permissions" where one user account holds two incompatible roles.