Governance & Compliance

Segregation of Duties and Access Controls

When one person can initiate, approve and record a transaction, fraud and errors go undetected. This course explains segregation of duties principles, conflicting role analysis, access control design in ERP systems, privileged access, compensating controls, access reviews and remediation of conflicts.

5 days Classroom or live online English

Smart Horizon Certified - Global Leadership Consultants

Take the course details with you.

Download the full standard outline: why attend, methodology, objectives, audience, competencies, the daily outline and current plans.

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Why attend

From knowledge to real-world impact.

Segregation of duties gaps are among the most common audit findings. You will learn to identify and fix them.

Workplace challenges

Professional Problems This Course Is Designed to Solve

The programme explores practical approaches to the following challenges. Results depend on how the learning is applied in your organisation.

Difficulty translating subject knowledge into practical workplace decisions.
Inconsistent approaches to the activities covered in the course outline.
Lack of a structured plan for applying and reviewing new skills.

Course methodology

How you will learn.

Conflict matrix exercises, ERP role analysis, case studies and access review simulations.

Course objectives

What you'll take away.

By the end of this course, participants will be able to:

Explain segregation of duties principles
Identify conflicting duties in processes
Design roles and access in systems
Manage privileged and emergency access
Apply compensating controls where needed
Run periodic access reviews and remediate conflicts

Target audience

Who should attend.

This course is suitable for:

Internal auditors
IT security and access managers
Finance controllers
ERP administrators
Compliance professionals

Target competencies

Capabilities you will build.

Participants will develop competencies in:

Conflict analysis
Role design
Access management
Compensating controls
Access review

Course outline

Your learning journey.

A focused, practical outline with time to explore, apply and reflect.

Day 1SoD Principles

09:00–10:08Why segregate duties
10:08–11:00Incompatible functions
11:00–11:30Coffee break
11:30–11:45Incompatible functions (continued)
11:45–12:53Risks
12:53–14:00Exercise

Day 2Conflict Analysis

09:00–10:08SoD matrices
10:08–11:00Process mapping
11:00–11:30Coffee break
11:30–11:45Process mapping (continued)
11:45–12:53Small team challenges
12:53–14:00Workshop

Day 3System Access

09:00–10:08Role design
10:08–11:00ERP access
11:00–11:30Coffee break
11:30–11:45ERP access (continued)
11:45–12:53Privileged access
12:53–14:00Exercise

Day 4Compensating Controls

09:00–10:08When SoD is not possible
10:08–11:00Monitoring controls
11:00–11:30Coffee break
11:30–11:45Monitoring controls (continued)
11:45–12:53Documentation
12:53–14:00Case study

Day 5Reviews

09:00–10:08Access reviews
10:08–11:00Remediation
11:00–11:30Coffee break
11:30–11:45Remediation (continued)
11:45–12:53Continuous monitoring
12:53–14:00Action plan

The timings provided are estimates and may vary depending on the number of participants and the discussions taking place during the sessions. They are indicative only and do not constitute a binding commitment.

Dates & venues

Find a session that works for you.

Confirmed dates accept registration requests. Tentative dates are enquiry only.

Good to know

A few things to know.

How is the course delivered?

Our classroom programmes combine facilitated discussion, case studies, exercises and reflection. The precise format will be confirmed before enrolment.

Can you deliver this programme for our team?

Yes, you can enquire about a tailored programme. Share your goals, group size and preferred dates with our learning team.

Will I receive a certificate?

Participants who complete the programme receive a Smart Horizon UK certificate of attendance. Smart Horizon UK programmes are not externally accredited and do not award a professional qualification, licence or designation. Where a course title or outline refers to a professional certification (for example, AACE International's Certified Cost Professional), the programme supports learning and preparation only; the credential itself is awarded solely by the relevant professional body under its own application and examination requirements.

What should I confirm before booking travel?

Please confirm the session, exact venue, accessibility arrangements, fees and any visa requirements with the team before arranging travel. Tentative dates are not confirmed sessions.

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