structural:expansion
Application in general business and in accounting

Depending on a company's size, functions and designations may vary. Smaller companies with a lack of SoD typically face concerns in disbursement cycles where unauthorized purchases and payments can occur. When duties cannot be separated, compensating controls should be in place. Compensating controls are internal controls that are intended to reduce the risk of an existing or potential control weakness. If a single person can carry out and conceal errors and/or irregularities in the course of performing their day-to-day activities, they have been assigned SoD incompatible duties. There are several control mechanisms that can help to enforce the segregation of duties: