Below you'll find a list of all posts that have been categorized as “Separation of Duties (SoD)”
For most businesses, payroll represents the single largest operational expense. Because payroll runs are frequent, highly automated, and massive in volume, they are the perfect hiding place for occupational fraud. At the heart of the most devastating payroll schemes—such as the creation of “Ghost Employees”—is a classic failure in Segregation of Duties (SoD). The Anatomy of a Ghost Employee A …
Inventory shrinkage—the loss of products between the point of manufacture and the point of sale—is often written off as the cost of doing business. It gets chalked up to damaged goods, clerical errors, or minor external theft. However, when shrinkage numbers quietly tick upward, the root cause might be a fundamental flaw in your ERP access controls within the warehouse. …
When a corporate fraud scheme is uncovered, the reaction is almost always the same: “I can’t believe it was them. They’ve been with us for 15 years.” The uncomfortable truth about internal fraud is that it is rarely committed by career criminals. It is usually carried out by trusted, capable employees. To understand how this happens—and how to stop it—we must …
When we think of corporate theft, we often picture sophisticated cyberattacks or dramatic embezzlement schemes. However, the reality is usually much more mundane—and often happens right inside your ERP system. According to the Association of Certified Fraud Examiners (ACFE), billing schemes are among the most common and costly forms of occupational fraud. At the top of that list is the …
The cloud has transformed how we deploy, scale, and maintain enterprise software. For many organizations, migrating ERP systems like Infor LN, SAP S/4HANA, or Oracle Cloud to the cloud promises lower infrastructure costs, faster deployment, and improved flexibility. But when it comes to Segregation of Duties (SoD)—one of the foundational pillars of internal controls—does the cloud make life easier or …
Introducing Alex, the Brilliant (but Unsupervised) Developer “Innovate Solutions Co.,” a fast-paced software startup, prided itself on agility. Alex, one of their lead developers, was known for quick turnarounds and innovative solutions. To speed up development cycles and “cut through red tape,” Alex was given permissions to not only write and test code but also to directly deploy his changes …
The Story of Helen, the Trusted Senior Accountant “FinSecure Advisory,” a financial consulting firm, relied heavily on Helen, their Senior Accountant. She was experienced, meticulous, and handled a wide range of accounting tasks. One of her key responsibilities was preparing and posting journal entries to the general ledger. Due to her seniority and the perceived efficiency, Helen also had the …
Meet Gary, the Warehouse Manager Who Did It All At “Precision Parts Inc.,” a supplier of specialized industrial components, Gary was the linchpin of the warehouse. He managed the physical receipt of goods, organized storage, picked and packed orders, and, crucially, was also responsible for updating the inventory management system. If a shipment came in, Gary logged it. If parts …
The Tale of Linda, the HR Manager Who Also Ran Payroll “Efficient Solutions Ltd.,” a growing consultancy firm, had Linda, a highly capable HR Manager. To streamline operations, especially in the early days, Linda was responsible for not only HR functions like hiring, onboarding, and managing employee records, but also for processing the company’s payroll. This included entering new employee …
Introducing Dave, the IT Guru with the Keys to the Kingdom At “DataSecure Financials,” a mid-sized financial services firm, Dave was the go-to guy for all things IT. He was a brilliant system administrator, capable of troubleshooting complex issues and keeping the company’s critical systems running smoothly. Due to his expertise and the company’s reliance on him, Dave had broad …
