Segregation of duties in accounting systems: A framework

Research output: Contribution to journalArticlepeer-review

Original languageEnglish
Article number100725
Pages (from-to)100725
Number of pages1
JournalInternational Journal of Accounting Information Systems
Volume56
DOIs
StatePublished - Dec 2025

ASJC Scopus Subject Areas

  • Management Information Systems
  • Accounting
  • Finance
  • Information Systems and Management

Keywords

  • Assignment of tasks and roles
  • Computational auditing
  • Dynamic soD
  • Segregation of duties
  • SoD algorithms
  • SoD rules
  • Static soD
  • Verification of controls

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