Separation of duties
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ASDR Table of Contents
The rule of thumb for separation of duties is that the entity that approves an action, the entity that carries out an action, and the entity that monitors that action must be separate. Separation of duties is a prevalent control in both the accounting and IT communities. The goal is to eliminate the possibility of a single user from carrying out and concealing a prohibited action. By separating the authorization, implementation and monitoring roles, fraud can only be successfully carried out through the collusion of multiple parties. Support for segregation of duties should be found in both application features (e.g., role-based access), and should be built into the System Development Lifecycle of the application (e.g., restricting developer access to production libraries). Certain roles have different levels of trust than normal users. In particular, Administrators are different from normal users. In general, administrators should not be users of the application.
- Someone who requests a computer cannot also sign for it, nor should they directly receive the computer. This prevents the user from requesting many computers, and claiming they never arrived.
- An administrator should be able to turn the system on or off, set password policy but shouldn’t be able to log on to the storefront as a super privileged user, such as being able to “buy” goods on behalf of other users.