Segregation of duties controls—and their close cousin, sensitive access controls—are at the heart of a robust internal control system. They are also among the most difficult controls to understand, develop, and deploy. In this week's podcast we talk with Larry Carter, author of the new e-book Segregation of Duties and Sensitive Access: Leveraging System-Enforced Controls, who outlines his 11-step approach to studying business processes and developing SoD and SA controls in a repeatable, testable manner.


  • SOD

    Other, Size 9.4 mb