Business process guide
Segregation of Duties in Workflow Design
Segregation of duties reduces the risk that one person can initiate, approve and conceal a high-risk action.
Practical note: process design depends on organization, data, controls, laws, contracts and technology. Treat examples and calculators as educational planning aids, then validate changes against your own requirements.
Identify conflicts
Common examples involve creating a payee and approving payment, requesting and approving a purchase, or changing access and approving the change.
Use risk-based design
Low-risk routine activity may need lighter controls than high-value or sensitive transactions.
Automate the rule
Workflow systems can prevent self-approval or route based on authority limits, but role data must be maintained accurately.