Gartner Research

Detect and Prevent Internal Fraud With Effective SOD Controls

Published: 30 June 2017

ID: G00311344

Analyst(s): Brian Iverson, Anmol Singh

Summary

Segregation of duties remains an essential control to combat occupational fraud risks. Security and risk management leaders must seek automated solutions to detect and prevent SOD risks that often cause conflicts in securing transactions and precipitate exploitable risks.

Table Of Contents
  • Key Challenges

Introduction

Analysis

  • Evaluate the Need to Acquire an SOD Controls Monitoring Product
  • Customize the Out-of-the-Box Rules for the Organization
  • Refine Roles and User Assignments to Minimize SOD Conflicts
  • Consider Formal Redesign of Roles
  • Implement Compensating Controls for Exceptional Access
  • Measure the Value of Controls on a Periodic Basis

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