Which control is designed to prevent segregation of duties (SoD) violations?

Which control is designed to prevent segregation of duties (SoD) violations?

• A. Enabling IT audit trails
• B. Implementing two-way authentication
• C. Reporting access log violations
• D. Implementing role-based access

Answer: (D)

The implementation of role-based access is crucial in preventing segregation of duties (SoD) violations. By assigning roles based on job functions and responsibilities, organizations can ensure that no single individual has control over all aspects of any critical transaction or process. This approach helps to delineate access rights clearly, allowing for the systematic enforcement of SoD principles. Role-based access restricts users to specific functions necessary for their job, which minimizes the risk of an individual being able to execute conflicting actions, such as both initiating and approving a transaction. By ensuring that duties are divided among multiple users, it creates built-in checks and balances that enhance overall security and accountability within organizational processes. In contrast, enabling IT audit trails provides a means to track and log user activity but does not inherently prevent SoD violations. Two-way authentication enhances security in verifying identities but does not establish restrictions on user roles related to specific duties. Reporting access log violations is an essential aspect of monitoring security, but it only alerts to issues after they have occurred, rather than proactively preventing segregation of duties violations. Thus, the proactive management of access through role-based allocation is essential for maintaining proper internal controls and mitigating risks associated with SoD.

The implementation of role-based access is crucial in preventing segregation of duties (SoD) violations. By assigning roles based on job functions and responsibilities, organizations can ensure that no single individual has control over all aspects of any critical transaction or process. This approach helps to delineate access rights clearly, allowing for the systematic enforcement of SoD principles.

Role-based access restricts users to specific functions necessary for their job, which minimizes the risk of an individual being able to execute conflicting actions, such as both initiating and approving a transaction. By ensuring that duties are divided among multiple users, it creates built-in checks and balances that enhance overall security and accountability within organizational processes.

In contrast, enabling IT audit trails provides a means to track and log user activity but does not inherently prevent SoD violations. Two-way authentication enhances security in verifying identities but does not establish restrictions on user roles related to specific duties. Reporting access log violations is an essential aspect of monitoring security, but it only alerts to issues after they have occurred, rather than proactively preventing segregation of duties violations. Thus, the proactive management of access through role-based allocation is essential for maintaining proper internal controls and mitigating risks associated with SoD.