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Segregation of duties in accounting systems: A framework

Author

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  • Kim, Rosemary
  • Hedley, Timothy
  • Gangolly, Jagdish
  • Ravi, S.S.

Abstract

Developing systems to enforce segregation of duties in accounting information systems is a complex task in high-transaction-volume environments. We develop a framework for alleviating the drawbacks of many SoD systems: absence of skills and tasks in SoD data models, lack of interfaces with business processes, and weak detection of non-compliance during business execution. Assuming the goal of SoD is to have no tasks unassigned to employees, no task assigned to an employee that does not have the skills to perform it, and compliance with all SoD rules, the paper develops polynomial time algorithms for the verification of SoD compliance of task and role assignments to employees in a sales order processing example with three SoD rules to illustrate the concepts in the paper. We also discuss the relationship of our model with the work on computational auditing and suggest how the two together can provide a unified view of SoD.

Suggested Citation

  • Kim, Rosemary & Hedley, Timothy & Gangolly, Jagdish & Ravi, S.S., 2025. "Segregation of duties in accounting systems: A framework," International Journal of Accounting Information Systems, Elsevier, vol. 56(C).
    • Handle: RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000016
    DOI: 10.1016/j.accinf.2025.100725
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    References listed on IDEAS

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    1. Kim, Rosemary & Gangolly, Jagdish & Elsas, Philip, 2017. "A framework for analytics and simulation of accounting information systems: A Petri net modeling primer," International Journal of Accounting Information Systems, Elsevier, vol. 27(C), pages 30-54.
    2. Elsas, Ph.I., 2008. "X-raying Segregation of Duties: Support to illuminate an enterprise's immunity to solo-fraud," International Journal of Accounting Information Systems, Elsevier, vol. 9(2), pages 82-93.
    3. W. Kobelsky, Kevin, 2014. "A conceptual model for segregation of duties: Integrating theory and practice for manual and IT-supported processes," International Journal of Accounting Information Systems, Elsevier, vol. 15(4), pages 304-322.
    4. Paul Barnes & Jill Webb, 2007. "Organisational susceptibility to fraud and theft, organizational size and the effectiveness of management controls: some UK evidence," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 181-193.
    5. Rosemary Kim & Jagdish Gangolly & S. S. Ravi & Daniel J. Rosenkrantz, 2020. "Formal Analysis of Segregation of Duties (SoD) in Accounting: A Computational Approach," Abacus, Accounting Foundation, University of Sydney, vol. 56(2), pages 165-212, June.
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