Segregation of Duties Review Checklist

What you'll find inside

• Design checks: mapped sensitive activities, risk-based incompatible combinations, privileged access, emergency access expiry and small-team compensating controls
• User review checks: access matched to job roles, joiners, movers and leavers, dormant and shared accounts, conflicting roles and temporary access
• Monitoring checks: approved role changes, tested compensating controls, transaction monitoring, owned exceptions and prioritized remediation
• Risk prompts on control bypass, one-person control of an outcome and exceptions that have become normal practice
• An “evidence to retain” list for your workpapers, plus a Done / Review / N/A status key, with space for auditor notes and testing exceptions
• A completion page with six closing checks and a final conclusion, owner and follow-up date

Best for

• Internal Auditors
• IT Auditors
• Finance Auditors
• Compliance Professionals

Resource information

Format:

PDF

Pages:

6

Price:

Free

Registration:

Not required