Also known as Separation of Duties, Segregation of Duties is a crucial aspect of risk management, as well as SOX compliance. Organizations must continue to identify the inherent risk that exist in the absence of effective segregation and ensure that suitable mitigation controls are implemented.

Segregation of duties (SOD) is the cornerstone of strong internal control. Inability to maintain proper SOD can hamper an organization's ability to deliver service efficiently. Personnel often struggle with the proper concepts of what contributes to SOD.  When resources are scarce, the concept is even more difficult.

A separate course titled “Segregation of duties for the office of the CFO” highlighted why and how the office of the CFO should pay special attention to segregation of duties (SOD).  This course delves deeper into core business processes and examine the concepts of which duties should be segregated to provide adequate internal control.

The basics of segregation of duties indicates that no one individual should be given or assigned job functions in more than one of the following categories:

  • Asset custody
  • Authorization and approval
  • Recordkeeping
  • Reconciliation

This course examines each of the following business processes and discuss key roles/tasks that should be evaluated for proper segregation of duties.

  • Revenue and receivables
  • Disbursement
  • Procure to pay
  • Treasury and cash
  • Inventory
  • Payroll
Learning Objectives
  • Explore the definition of segregation of duties (SOD), and recognize how it applies to roles and processes.
  • Identify risks of inadequate SOD.
  • Recognize how SOD applies to individual business processes.
  • Identify SOD opportunities in role assignments.
  • Discover control mechanisms.
Last updated/reviewed: August 28, 2023

Included In Certifications

This course is included in the following Certification Programs:

15 CoursesNot-For-Profit and Small Business Entities Certification

  1. Introduction to Not-for-Profit Entities
  2. Introduction to Accounting for Not-For-Profit Entities
  3. Identifying and Implementing the Proper Balance of Internal Controls
  4. Segregation of Duties for Core Business Processes
  5. Bookkeeping: Journals, Subsidiary Ledgers and General Ledger
  6. Bookkeeping: Payroll And Expenses
  7. Bookkeeping: Accounts Payable/Accounts Receivable And Receipts
  8. Effectively Managing and Controlling Travel and Entertainment (T&E) Expenses
  9. Management Internal Control Essentials
  10. Financial Statement Essentials for Not-for-Profits
  11. Not-for-Profit Financial Statements Part 2
  12. Not for Profit Financials - Focus on Net Assets
  13. Cyber Risk in Small-Medium Entities
  14. Fraud in Small-Medium Entities
  15. Not-For-Profit Accountability and Responsibility

15 CoursesManagement Oversight, Analysis and Internal Controls Certification

  1. Management Internal Control Essentials
  2. Comprehensive Examination of COSO 2013: Components and Principles
  3. Keys to an Effective Code of Conduct
  4. Fraud Risk Assessments
  5. Enterprise Risk Management 101
  6. Identifying and Implementing the Proper Balance of Internal Controls
  7. Information Technology (IT) Controls in Emerging Business Environments
  8. Analyzing Financial Ratios - Solvency, Liquidity and Debt
  9. Analyzing Financial Ratios - Leverage
  10. Effectively Managing and Controlling Travel and Entertainment (T&E) Expenses
  11. Keys to Understanding Conflicts of Interest
  12. Documentation Methods For Internal Control Processes
  13. Segregation of Duties for Core Business Processes
  14. Professional Skepticism - Keys to Maintaining
  15. Whistleblower Hotlines - Effective Management

28 CoursesInternal Controls and Internal Audit Certification

  1. Internal Audit Standards Overview
  2. Internal Audit Standards - Managing Internal Audit Work
  3. Internal Audit Standards - Executing the Audit Engagement
  4. Identifying and Implementing the Proper Balance of Internal Controls
  5. Documentation Methods For Internal Control Processes
  6. Segregation of Duties for Core Business Processes
  7. Foundations for a Strong Internal Audit Department
  8. Internal Audit Management - Top Skills
  9. Internal Audit: Keys to Managing an Effective Function
  10. Understanding Risk-Based Auditing
  11. Risk Based Auditing – Establishing a Methodology
  12. Risk Based Auditing – Applying the Methodology
  13. Cyber Risk Frameworks And Concepts
  14. Information Technology (IT) Controls in Emerging Business Environments
  15. Fraud Risk Assessments
  16. Professional Skepticism - Keys to Maintaining
  17. Introduction to Forensic Accounting
  18. The Fraud Triangle
  19. Internal Audit Effective Relations with the Audit Committee
  20. COSO 2013 Overview
  21. COSO 2013 - Operational Execution
  22. Internal Audit Emerging Risks for 2021 and Beyond - Part 1
  23. Internal Audit Emerging Risks for 2021 and Beyond - Part 2
  24. Internal Audit Emerging Risks for 2021 and Beyond - Part 3
  25. Internal Audit Emerging Risks for 2021 and Beyond - Part 4
  26. Internal Audit Challenges During Times of COVID
  27. Tools for Internal Control Certificate
  28. Lessons of an Auditor- Tools for Internal Control Certificate
437 Reviews (1820 ratings)

Reviews

5
Member's Profile
Great refresher course related to the Separation of Duties. Very clear and thorough lesson without being too drawn out. I especially appreciated the purchasing/procurement segments and the disbursement function section.

5
Anonymous Author
There is a book titled "The Speed of Trust" that supports the idea that when you trust your employees you can get more done in less amount of time. I guess each company has to determine if the risk of fraud is worth the time to implement SODs. This course is a good reminder of the importance of segregation of duties no matter how much a company may trust its employees.

5
Anonymous Author
Great overview of the importance of SOD for any organization, regardless of business function. I always enjoy Lynn's courses as she consistently presents the contents in an engaging and easy-to-comprehend manner. The supporting materials for this course are highly-effective and will continue to serve as a reliable source for future reference.

5
Anonymous Author
The training was a good refresher course for learning the segregation of duties within business processes. This training is especially good for auditors. I enjoyed listening to the real-life examples provided by the instructor. The quiz was also helpful in preparations for the final exam. I would recommend taking this course yearly.

5
Anonymous Author
Informative review of important SOD concepts by roles/processes in an organization, with helpful examples illustrating how to improve control procedures within each of the four critical areas (asset custody, authorization, recordkeeping and reconciliation) to reduce unintentional errors, as well as the opportunity to commit fraud.

5
Anonymous Author
This can be a confusing topic. The instructor was clear on the purpose of segregation of duties and additionally how to design a transaction cycle to consider proper segregation of duties. More than once she reminded us that each organization is different and you need to understand the organization.

5
Anonymous Author
A very meaningful course which helped me understand the importance of the segregartion on duties and risks of inedequate SOD. Good examples were provided in areas such as Payroll, Purchasing, Treasure, Inventory with suggestions for proper and effective control mechanisms which can be installed.

5
Member's Profile
I enjoyed this course. It really breaks down what roles the employees should play to maintain SOD. Unless it is explained, it's easy to get lost in why certain employees aren't allowed to perform certain duties. It really brings to light how it keeps the organization safe from fraud.

4
Member's Profile
This one is a little repetitive at times but good overall. I like some of Lynn’s other training more but would still recommend it. Good examples were covered, and I like that she speaks about smaller organizations and minimum SOD standards. Good as an overview or for new learners.

4
Anonymous Author
This course was very informative dealing with the segregation of duties and its importance.The slides from the instructor were very informative and I also enjoyed her use of examples which reinforced the ideals behind segregation of duties including the risks and roles in SOD.

5
Anonymous Author
Segregation of Duties for Core Business Processes was an informative class that had great examples of how organizations should have SOD. Unfortunately, even some million dollar companies still have 1 and 2 person accounting departments that do not allow for proper SOD.

5
Member's Profile
Good course, appropriate level of detail however there were a few sections that got confusing and the information seemed to conflict or not be as clear as it could be (recording vs. recordkeeping vs. reconciliation used interchangeably but then specific in some areas)

3
Anonymous Author
Smaller organizations always have a challenge when it comes to separation of duties. Unfortunately, subsidiary operating units of larger corporations are usually subjected to the same challenges as smaller companies because of mandates from above limiting resources.

5
Member's Profile
This actually helped me see where we can improve SOD in our organization, which have been areas I have felt uncomfortable with, being the only person to have 'eyes on' these areas. I have encouraged our director to have a glance, but she is not always interested.

5
Anonymous Author
Good basic info for any organization. SOS is critical to any business. Anyone can use this presentation as a guide to assign duties in his/her business. I have been out of the workforce for some time and am looking to brush up on basics. I enjoyed the review.

5
Anonymous Author
Segregation of Duties for Core Business Processes does a good job emphasizing the importance of segregation of duties within an organization. This should be treated as one of the building blocks for any company in order to maintain checks and balances.

5
Anonymous Author
This was a deep dive and very thorough explanation of separation of duties. I've been in accounting a long time and went from a large company where separation was easy to small company where it is not as easy and this course was very helpful to me.

5
Anonymous Author
This is a great course on segregation of duties. I especially liked how it maps out the entire procure to pay process as well as the detailed descriptions of different roles/departments in the organization and their appropriate responsibilities.

4
Anonymous Author
The course is very hard, and I took more time to learn the couse. Ms.Lynn explained the theories with many detailed exampls and explanations, which gave me a deeper level to comprehens the contents. Thanks very much for Ms.Lynn's great work!

5
Member's Profile
The course was extremely interesting. While the concepts are not too complicated, the basics of segregation of duties are crucial for the success of a business and as an internal auditor something that we have to look out for a lot.

5
Anonymous Author
Great course on the topic of segregation of duties. Clear breakdown per business function to demonstrate what duties should be separated. The examples given were helpful in identifying who should perform what role within a function.

5
Anonymous Author
This course provides a great outline to easily understand the requirements for segregation of duties within primary business areas. Very helpful as Lynn broke the individual areas down into specific SOD with explanations.

5
Member's Profile
This course provide an overview of segregation od duties. You will learn a variety of SOD in relations to payroll, risk, and purchasing. It is an interesting course for those new to the concepts and a refresher for others.

4
Member's Profile
The course was useful because it reinforced the understanding of internal controls and SOD.However the session on cash receipting and cheques may have to be enhanced to include cashless systems and digitalized processes.

5
Anonymous Author
Great foundational or refresher course for internal controls. The course also comes with great slides and supporting materials. Would highly recommend for anyone looking for a foundational core course in IC fundamentals.

5
Member's Profile
The professor is great. Ms. Fountain courses are excellent, practical and useful. Sometimes, I find the questions tricky on purpose, I do not know if the questions are designed to make you think or to confuse you.

5
Member's Profile
The presenter really goes into details in regards to the variety of conflicts that can be caused within an organization and utilizes vast number of real examples for the listener to have a better learning experience.

5
Member's Profile
This was another relevant course for anyone in business. Segregation of duties is a topic not widely considered, but Segregation of duties is very important to protect not the company and individuals from fraud.

5
Member's Profile
Great course on the importance of segregation of duties for core business processes. A lot of great content in this course that can be utilize by anyone working within and organization and expanding SOD process.

5
Anonymous Author
Instructor was very thorough and presented the material in a very easy to understand way. I liked that she discussed proper segregation of duties for different business functions such as payroll, purchasing, etc.

5
Anonymous Author
Did a great job teaching the segregation of duties and its importance in the work place. Lastly, she gave great examples of what happens when you do not use SOD and what the appropriate actions are to fix them.

5
Member's Profile
Excellent course for those wanting to understand the SOD for the various accounting functions. The discussion on the need for SOD is something that everyone needs a refresher on. I highly recommend this class.

5
Anonymous Author
I thought this was a great course on segregation of duties; which is such a critical process that should be performed within all organizations; regardless of size. I'm a firm believer in audits and controls.

4
Member's Profile
Excellent course regarding segmenting duties between employees to provide check and balances to important financial transaction. Done properly, only through the act of collusion could the company be cheated.

5
Member's Profile
This training touches on SOD for all major processes and necessarily repeats the four separate duties found within each process. Contextual examples drive home the meaning of adequate segregation of duties.

5
Anonymous Author
Great job

5
Anonymous Author
Excellent course on SOD's. The course explains what SODs are and why they are important to organizations along with several examples of SOD's being applied to difference processes (i.e. Payroll, AP, etc).

5
Anonymous Author
Found this course to be super helpful in understanding segregation of duties within business processes. Highly recommend for anyone looking to better understand what SOD entails regardless of the industry.

5
Member's Profile
Instructor paced the content well, provided helpful real-world examples that would be applicable to any business and helped easily explain the framework you should follow in thinking through SOD setup.

4
Anonymous Author
Good overview of key segregation of duties in common business cycles. Most applicable for those in a smaller organization, but a good refresher for anyone looking to implement solid internal controls.

4
Member's Profile
good solid overview with some examples of weak SOD damage. working in small organisations does hamper SOD but there always alternative controls that can be put in place to deal with this issue

5
Member's Profile
Fantastic course! This is exactly what I needed to prep for a new Controller role. This lecture give specific instructions, by function, of how to properly segregate the duties among staff.

5
Member's Profile
A bit repetitive, but a very thorough of the most common issues in SOD. Gets back to a lot of basic principals. A few more examples of fraud and how it was perpetrated may have been welcome.

5
Anonymous Author
This was very informative and explained the difficulty of the process with smaller businesses and why it's important to have proper segregation of duties and/or audit or review processes.

5
Anonymous Author
This is a helpful course. As an accounting manager at a small company, it's nice to refresh on the importance of internal controls, especially when we "trust our people" a little too much.

5
Anonymous Author
Great course. Very thorough and provided me with a lot of useful insight that I can carry over into my organization to ensure proper segregation of duties as we continue to grow and expand!

5
Anonymous Author
Very informational! I liked how it was broken down between the different areas and functions. It was a good review of how processes should be set up and what controls need to be in place.

5
Anonymous Author
I was an excellent course. Thorough. But realistically, limitations imposed by virtue of staff size in a small company will not provide for realistic implementation of many of the ideas.

5
Member's Profile
Good detail and explanation. SOD defined as a principle and applied to standard business processes in series of examples. Also, the procedure for evaluating SOD was explained, very useful.

5
Anonymous Author
A very interesting and informative course from Lynn, as expected. There are a lot of real life examples which is hard to find anywhere else. The duties mapping is the most valuable part.

5
Member's Profile
I enjoyed the course very much. The instructor is very knowledgeable, the material was presented very clearly, and the topic is very relevant to my day to day work as a fiscal manager.

5
Member's Profile
Illumeo members, Lynn has done it again. This time with comprehensive detail in the Segregation of Duties arena. Great refresher and wonderful overview for new to internal controls.

5
Member's Profile
The instructor was clear, and easy to understand. I love the materials to aide with the training. Everything is well organized. Similar or even better than LinkedIn Learning course.

5
Member's Profile
Excellent course. Really enjoyed learning about the topics presented here. Instructor was wonderful. Would certainly recommend this course to my friends, family, and colleagues.

5
Member's Profile
Detailed guidance on SOD by business process. Good explanation of the underlying concepts that can be used to design the processes in a specific business since each will be unique.

5
Anonymous Author
Very detailed program!! I was surprised to learn how employees fraud or steal from their employers. I guess I can be included in that group that trusts their employees too much!

5
Member's Profile
A required overview for your organization. Allows for all employees to understand the rationale of the controls established in the company. Lynn ALWAYS produces a great course.

5
Anonymous Author
This was an excellent training class on the importance of segregation of duties within the financial organization. I especially learned more about the procure to pay requirments.

5
Member's Profile
I think it is a well put together webinar. Structured very well. I was able to refresh my memory on SOD but also think it would be very informative for someone new to the topic.

5
Member's Profile
I always enjoying taking these types of courses because it makes you more aware of any shortcomings in the segregation of duties in your current company and what to look out for.

5
Member's Profile
The presenter made the material very easy to follow and understand.She explained all of the ideas clearly and simply, and examples were appropriate to the idea being discussed.

5
Member's Profile
Good course on the importance of segregation of duties, how to achieve proper segregation within an organization while taking into account all the different forms and factors.

5
Anonymous Author
Great review of SOD's. Finally a course with a good description of proper segregations of duties with great examples that can be understood by anyone in the business world.

5
Anonymous Author
This course was an excellent refresher on segregation of duties. The instructor did a great job, as always. The course contained valuable information on an important topic.

4
Member's Profile
Nice job with explaining SOD! What would be good to see is SOD as it pertains to other industries, in addition to manufacturing. Like services or banking finance. Thanks.

5
Anonymous Author
Very good review of the fundamentals as well as their application to the specific processes. While it is the basics, sometimes the application is not as basic as it sounds.

5
Member's Profile
This was a great course. Instructor provided simple explanations on each function. Was helpful in generating some thought about the small accounting department I work in.

5
Anonymous Author
Great analysis and thorough overview of all SOD controls.Great analysis and thorough overview of all SOD controls.Great analysis and thorough overview of all SOD controls.

5
Anonymous Author
Awesome, concise, course over SoD controls. Instructor was very clear in her communications and the presentation slides were well constructed. Would recommend this class.

5
Member's Profile
This was a good example of SOD's protocols. I have experienced the lack of SOD in organizations that do not utilized this method which adds risk to the control structure.

5
Anonymous Author
Professor Lynn - you are truly a great instructor! What a great review on segregations of duties for core business processes because fraud is very real in organizations.

5
Anonymous Author
This course provides comprehensive information of segregation of duties and its importance. The instructor's presentation is informative with lots of critical examples.

5
Anonymous Author
This course provided great info on SOD across multiple functions. I will be sure to bring this back to my team and ensure we are completing these practices. Thank you!

3
Anonymous Author
A lot of topics covered and materials to review but the actual material was interesting and helpful. Found the pdf very helpful to review while taking the final test.

5
Member's Profile
The instructor did a really good job in presenting this topic. I really appreciated all of her real life examples and she made the course very easy to stay engaged.

5
Member's Profile
Great course that sticks to the key points of the subject matter. Course feels very informative and worth the time spent in completion of multiple choice questions.

4
Anonymous Author
It is always helpful to review proper segregation of duties. Working in a small business, it sometimes can be very difficult and extra thought needs to go into it.

4
Member's Profile
Great review of segregation of duties. All businesses need some form of this to ensure fraud is minimized. Thank you for this detailed listing of what is needed.

5
Member's Profile
Course provides very good explanations on the importance of SOD and it provides good examples on proper segregation of duties in different areas of the business.

4
Member's Profile
This was an overall very effective course, showed me a lot of terms that I should be familiar with and things to watch for when it comes to segregation of duties!

5
Member's Profile
Easy to follow, interesting and educational. The course was well-paced and there was enough time to complete all of the videos and tests without feeling rushed.

5
Anonymous Author
We do a lot of SOD within my current company and I didn't understand why before this course. Explained a lot and helped me understand why we do certain things.

5
Anonymous Author
This was exactly the course I was looking for as new auditor. I will comeback to review the material before I perform an audit related to SOD as a refresher.

5
Anonymous Author
Segregation of duties: one of my favorite topics in audit. This is definitely a much harder concept to implement in smaller companies where staff are limited.

5
Anonymous Author
Segregation of Duties for Core Business Process is a great course. It reminds us how important to have internal control process in place to prevent frauds.

4
Anonymous Author
This course is very helpful in addressing segregation of duties in various business operation processes. It is presented in a way that is easy to understand.

5
Member's Profile
This was a great course that went in depth on segregation of duties. It went through the basics as well as into detail in various different job functions.

5
Member's Profile
Great and very informative. I was able to leartn a lot from this course to ensure the processes that we are implenenting in our own office are effective.

5
Anonymous Author
Nice outlines. The main concept of segregation of duties is clearly presented. The examples are very helpful. I am able to relate the examples to my job.

5
Member's Profile
I liked the many examples provided for the various processes. I liked the flow of the course material. Internal auditors would benefit from this course.

5
Anonymous Author
Helpful class to take to ensure you have the proper segregation of duties in place in the workplace. ITs helpful to think through all the risks as well

5
Member's Profile
Very useful - thought I knew Segregation of duties like the back of my hand but this made me aware of some control weaknesses in our current processes

5
Member's Profile
A good resource tool to exam our current staffs' backup plan and job roles. This is also a refreshing course of internal control and fraud detection.

4
Anonymous Author
This course was more straightforward and easier to grasp, while the final exam questions were definitely useful in understanding the overall concept.

4
Anonymous Author
The concepts of separation of duties is always an important one for any organization. Appreciate the discussion on the intricacies of small business.

5
Anonymous Author
This course was informative. I like that it was short, and I really like to option to read the PDF document as an alternative to watching the videos.

5
Anonymous Author
Great refresher course. I will reevaluate the sign off and reconciliation functions with one of my smaller clients. Too much control in one area.

4
Anonymous Author
Very good course. I like the fact that the lecturer goesd through various processes and gives practical explanation on where SoD should be ensured.

5
Anonymous Author
Segregation of Duties seems like common sense to me but it was good to dive into each area for specifics. It's a good course for all employees.

5
Member's Profile
This segregation of duties webinar fulfills my desire to acknowledge the meaningfulness of how important to separate responsibilities and tasks.

5
Member's Profile
I love this course. The instructor was very knowledgeable. She gave lots of examples of sod with lots of good ideas on how to eliminate fraud.

5
Member's Profile
I enjoyed the course it was very informative and a refresher for control purposes. Segregation of duties is very important and can be confusing.

5
Anonymous Author
This course is good for those who work in HR, Accounting, and Finance department. The instructor was very well presented and easy to understand.

5
Member's Profile
In depth content to cover key business processes in a company, with great examples on risks associated with poor segregation of duties control.

4
Anonymous Author
This is a good recap of segregation of duties by core area. It is geared towards large organizations and less towards those with fewer people.

5
Member's Profile
This was a very nice educational opportunity to learn more about the concepts of separation of duties and how it relates to internal controls.

5
Member's Profile
Great content, very concise. Very easy to follow. Resources were accessible and easy to read. The instructor explained everything effectively.

3
Member's Profile
Not as interactive- would have liked more interaction from the professor and to be able to have more examples to apply to real world concepts.

4
Member's Profile
Provides a valuable review of sod basics. Upon review of inventory process of SOD I know I need to make some modifications in our company.

4
Member's Profile
Connect the matrices specifically to the 4 SOD categories. It would just help to continually bring them back to this foundational principle.

5
Member's Profile
Very pleased with this course. Different types of segregation of duties per function were explained. Easy to follow and engaging presenter.

5
Anonymous Author
The content of the course was perfect for my purposes. It explained the concept of SOD succinctly and provided a good basic understanding.

5
Anonymous Author
Excellent course of segregation of duties! I like how the course and the principles are applicable to any organization and any industry.

5
Anonymous Author
Good review of basic segregation of duties at the core organization level. A good refresher for those who haven't reviewed in a while.

5
Anonymous Author
I gained a great understanding of segregation of duties through this course. Everything was laid out in a way it was easy to understand.

5
Member's Profile
This course was a good reminder of best practices in SOD. Thank you for the valuable information as well as the Core Processes handout.

4
Anonymous Author
Another course from Lynn Fountain with practical insights and observations for the accounting function as well as other business areas.

5
Member's Profile
Good overview of SOD. .

4
Anonymous Author
Great review! It takes perfects examples of day to day business operations that are standard across many types of different companies.

5
Anonymous Author
This course does a great job providing an overview of the segregation of duties principles. .

4
Anonymous Author
This course is helpful and the topics are well organized. The presenter is very engaging and provided a lot of valuable information.

5
Anonymous Author
Excellent course. This one will require you to evaluate your current segregation of duties and determine if they are strong enough.

5
Anonymous Author
This course was a very practical training on segregation of duties. There were plenty of real examples to help the learning process.

5
Anonymous Author
I thought this did a nice job of covering important areas in the business cycle and giving ideas but not going into so much detail.

5
Anonymous Author
Good course on the overview of SOD. Course gave good examples seen in company's and the importance of SOD's and internal controls.

5
Anonymous Author
This course is interesting for many people with different professions. He gives an idea of the fundamentals of division of duties

5
Anonymous Author
This is a grear overview of SOD and provides simple solutions to make sure that companies can evaluate processes to in hance SOD.

4
Member's Profile
Very good review of segregation of duties considerations. Several typos in the slides take this course from a 5 star rating to 4.

5
Member's Profile
Good overview for segregation of duties. Also a good refresher for those who need to brush up on this aspect of internal control.

5
Member's Profile
Being in a small organization, this was a great review on SOD. As a manager it is good to keep these in mind when reorganizing.

4
Member's Profile
This was a good overview on Segregation of Duties. Some of the presentation was new information to me that I found informative.

5
Member's Profile
Great course if you are looking to understand the Segregation of duties from basic to intermediate understanding and knowledge.

5
Anonymous Author
Great overall review of SOD in an organization. Could offer suggestions on how to achieve proper SOD for smaller organizations.

4
Member's Profile
Fairly detailed overview, with examples. Presenters bracelet made an annoyingly load noise when rattling against the keyboard.

5
Anonymous Author
This was a very informative course and will be useful in assisting to successfully prevent fraud within the company structure.

5
Anonymous Author
Great detailed presentation on segregation of duties. The presenter provides in depth examples in various areas of accounting.

5
Member's Profile
Excellent review. I'd like to have had more examples of how to segregate an Accounting Department within each job description

5
Anonymous Author
very good overview of basic principles of SOD that are good to know for managers of all levels and specially in small business

5
Anonymous Author
Very relevant course and material for the duties of auditors. Necessary to understand the importance of segregation of duties.

5
Member's Profile
a very thorough and well organized SOD presentation. I liked that all of the main functional areas were covered individually.

5
Anonymous Author
The course provides a great overview of segregation of duties and provides a very helpful breakdown by specific process area.

5
Anonymous Author
I like how the instructor takes you through specific cycles to demonstrate proper SOD and problems if there is a lack of SOD.

5
Anonymous Author
This course covered in depth material which Lynn broke down in an easy to understand delivery. Very informative and helpful!

5
Anonymous Author
This was a great course on segregation of duties. It provided a lot of good examples and the information provided was great!

5
Anonymous Author
Great review of segregation of duties with many examples and details. Excellent review course and knowledgeable instructor,

5
Member's Profile
This course provides a great overview on the fundamentals of segregation of duties and how this can be practically applied.

5
Anonymous Author
very useful and meaningful course. it highlights key points about SOD. it's highly recommended to be taken by professionals.

5
Member's Profile
Very good course about proper segregation of duties. Helpful when looking at what kind of potential a company has for SOD.

5
Anonymous Author
I highly recommend this course to others. The instructor is very easy to follow and she gives great examples and insight.

5
Member's Profile
This course went into detail about Segregation of duties and will help me review our processes with my current employer.

5
Member's Profile
This is a great refresher course regarding SOD. Especially within the payroll industry. All need this to stay current.

5
Anonymous Author
This course was a simple but effective explanation of segregation of duties. I recommend this for "ALL" business owners!

4
Anonymous Author
This training offered a solid overview of the separation of duties and covered various topics relation to effective SODs.

5
Member's Profile
Lynn is a very thorough instructor. She also provides anecdotes that help to illustrate concepts in a real-world setting.

5
Anonymous Author
Good summary of sod. Materials are well written and clear. Speaker was clear and easy to listen to. Liked the examples.

5
Member's Profile
Excellent high level review of SOD's. I liked the review of different functions from procurement to AR, AP, and payroll.

5
Anonymous Author
Easy to follow and good overall information.

5
Member's Profile
Great introduction to segregation of duties for core business processes. Enjoyed the information and flow of the course.

5
Member's Profile
Perfect fundamental review of segregation of duties, including many examples that apply to all types of organizations.

5
Anonymous Author
As the controller for a small company, segregation is difficult, but very necessary. This course explains why and how.

4
Member's Profile
So much material but it was covered effectively. I'm glad I can go back and review the slides. The materials were good.

5
Anonymous Author
This course really taught me a lot about segregation of duties. It's very good knowledge that I can share with my team.

5
Member's Profile
I liked that we can keep the materials for review for a later date, and that it was properly broken up into sections.

5
Anonymous Author
Great refresher on segregation of duties. Slides were a bit confusing but the presentation made things crystal clear!

5
Anonymous Author
Slides were very helpful to nail the main ideas. The video was very interactive, and the examples were very helpful.

5
Member's Profile
Well done, particularly the end recap describing what sort of fraud the segregating actions are intended to prevent.

5
Member's Profile
I enjoyed this course and learned a lot! It brought back memories of my Accounting 101 course in college. Good job!

5
Anonymous Author
Very comprehensive. Great course for beginners and a great refresher. Really liked the breakdown of SOD by function.

4
Member's Profile
As an Accounting Director, this was a good refresher on how to maintain SOD amongst the various business processes.

5
Member's Profile
Some great examples of segregation of duties and control areas. Very thorough explanations of each process area.

4
Anonymous Author
Good course! Easy to understand. The materials were quite detailed and made the final exam simple to work through.

5
Member's Profile
Very information on segregation of duties for large and small organizations and its potential if negative impacts.

4
Anonymous Author
[+] very informative course with the practical content [-] best practices of the SoD within sales process missing

5
Anonymous Author
Pretty good course. A little hard for non-accounting/payroll staff to get engaged; not instructors fault at all.

5
Anonymous Author
Great course on Segregation of Duties. It is good information to understanding preventing fraud within a company.

4
Anonymous Author
This was a concise, well delivered course that provides a solid overview of proper segregation of duty protocol.

5
Member's Profile
I found this course to be very helpful to determine who should do what within the accounting and HR departments.

5
Member's Profile
Good information to know and very informative; great instructor. Slides were wonderful and informative as well.

5
Member's Profile
The presenter was very thorough, and information is useful as I continue to help strengthen my organizations ICs

5
Anonymous Author
This is a great overview of SOD and basic information on prevention of fraud and implementing internal controls.

4
Member's Profile
Practical insights into the challenges and importance of implementing a proper system of segregation of duties.

5
Member's Profile
this was a great course. It help me gain a better understanding of SOD. It made it a complex topic seem simple.

5
Member's Profile
The course is well designed and delivered, easy to understand in a logical way and implement in work situation.

4
Member's Profile
Good course to provide refresher on SOD issues with some examples. Liked the succinct nature of this course.

4
Member's Profile
Useful course on SOD and more comprehensive as covering common functions and possible conflicts within those.

5
Anonymous Author
In depth explanation of how Segregation of Duties affects all the flows in operations in short amount of time

5
Anonymous Author
I liked the course in the video format. The presentation highlights key aspect of the SOD and easy to follow.

5
Member's Profile
This course provides a good basic understanding of segregation of duties, especially as a refresher course.

5
Anonymous Author
This was a well laid out class that gives a good overview of segregation of duties and why it's important.

5
Anonymous Author
This course was a nice refresher on segregation of duties and the importance of such in the corporate world.

5
Anonymous Author
Segregation of core duties course covers the basics on why and how we should segregate duties in a business.

5
Anonymous Author
This course enhanced my knowledge of internal control. I will use as a reference in the future. Thank you.

5
Anonymous Author
Very helpful and detailed treatment of areas in an organization that require proper segregation of duties.

4
Anonymous Author
Overall great! I like the pace and the examples given and the ability to move back and forth in the videos.

5
Member's Profile
interesting topic... i believe in a small firm this could be hard to implement but i cant wait to try it.

4
Anonymous Author
It was good to refresh my memory of segregation of duties within an organisation and what to look out for.

5
Member's Profile
I enjoyed this course thoroughly. I learned a lot and I appreciate the help. I will use this in my future.

5
Member's Profile
good material, good instructor ...a lot of easy way to read points ...thinking in taking the certification

5
Member's Profile
Excellent overview of various areas of the SOD within various functions, brief and concise, well delivered

5
Anonymous Author
As an IT auditor, this course provided a good fundamental overview of business process SOD considerations.

5
Anonymous Author
Good class on segregation of duties. Gives SOD details on multiple processes. Can you be used practically.

5
Member's Profile
Very good basics to SOD and I appreciate the examples by Department. Will be put to use in my current job.

5
Member's Profile
excellent course with clear instructions on the topic of segregation of duties in key business processes.

5
Anonymous Author
This is a good course to take if you already have familiarity with SOD (or have take the SOD CFO course).

5
Anonymous Author
I've used illumeo for years to complete my CPEs. I've never had a problem with the material or the exams.

5
Member's Profile
Gives an insight into the segregation of duties procedure and how it should be operated within a company

5
Member's Profile
Very good explanation of what Separation of Duties is, why it is important and how to ensure it exists.

5
Member's Profile
good topic, nice wording, easy to understand, adequate pictures are used in the slides, great webinar.

5
Anonymous Author
Good refresher on internal controls. It was very handy that it was broken out by major business areas.

5
Member's Profile
Very informative. Appreciate the level of detail the instructor went into as well as real life examples

5
Anonymous Author
Classic Illumeo course that teaches a lot in a little time. Really work checking out if you need CPE.

5
Anonymous Author
I liked the course a lot. It had very good content and was easy to navigate. Would highly recommend.

5
Anonymous Author
The course covered the topics described adequately with plenty of examples laid out by the instructor.

5
Member's Profile
This course was a very thorough review of the key business areas where segregation of duties are key.

5
Member's Profile
good overview with appropriate review and exam questions. easy to follow and reinforces key concepts.

4
Anonymous Author
Lynn always delivers material in a clean manner and offers good examples to help with understanding.

5
Member's Profile
I appreciate that the service allows me to independently study, review, test and obtain quality CPE.

5
Anonymous Author
the content is perfect, detailed enough but not too much info; the pace of the course is perfect too.

4
Member's Profile
Excellent information and examples on proper segregation of duties. Easy to follow and understand.

5
Anonymous Author
Good basic course for an overview of segregation of duties. Easy to understand with simple examples.

4
Anonymous Author
The course covered the high risk areas for SOD and provided a good basis for understanding the risk.

4
Anonymous Author
Good basic training on segregation of duties. Provides some real world examples that are beneficial.

4
Member's Profile
I liked this course. It was very precise and to the point. I think it was very easy to understand.

5
Anonymous Author
A good course for someone who is new to the concepts of segregation of duties. Instructor was good.

5
Anonymous Author
For I have looked upon this land, and knew that 'Now I have become Auditor, the destroyer of Fraud'

5
Anonymous Author
easy to understand with clear image. a lot of case study helps me to understand the real situation.

5
Anonymous Author
This course had a lot of good information about segregation of duties that I can implement at work.

5
Anonymous Author
good materials; instructor was easy to follow. review say it's optional yet requires 50 characters

4
Member's Profile
Good information but I did feel that the presentation was too detailed and could be more concise.

4
Anonymous Author
Simple examples in the main accounting areas of internal control. Easy to understand and follow.

5
Member's Profile
Course is very easy to follow along with - lots of information presented in an orderly fashion.

4
Member's Profile
Very informative - I found the examples illuminating and the guidelines for SOD protocol helpful.

3
Member's Profile
Enjoyed the class. Interesting to hear different ways of segregating duties in small businesses.

3
Anonymous Author
interesting topic and one most don't often think about - especially within smaller organizations

5
Anonymous Author
Good refresher on segregation on duties SOD. Everyone should take such a course very few years.

5
Anonymous Author
Very clear explanations and good examples of improper segregation of duties resulting in fraud.

5
Anonymous Author
Good information in this course -Always a good refresher on SOD to remeber the ins and outs.

5
Anonymous Author
Informative and educational too. Thanks for sharing your knowledge. I learned something today.

5
Anonymous Author
Very valuable information and a great refresher to review your duties within the organization.

5
Member's Profile
I'm very impressed with the material, and the professional manner in which it was presented.

5
Anonymous Author
Easy to follow and understand. Had lots of real world examples for all roles of the business.

5
Member's Profile
Well done course with appropriate detail of many different business functions / SOD scenarios.

5
Anonymous Author
Very good course. Enjoyed the examples given in the graphs, really helped to visually see it.

4
Member's Profile
Excellent overview of the need for and implementation of basic separation of duties controls.

3
Anonymous Author
Great beginning course for Segregation of duties. Does well at breaking down each department.

4
Anonymous Author
I thought the course was informative and gave good considerations of areas to implement SODs.

5
Anonymous Author
This course was super easy to follow along with the course materials. Very relevant examples.

4
Anonymous Author
It was easy to understand even though I haven't particularly learned this information before

4
Anonymous Author
Good presentation. The material was completely covered in a concise and understandable way.

5
Member's Profile
The helped to refresh and test the SOD considerations for many different business processes.

4
Member's Profile
This was a good course. The format of the course made it easy to understand the principles.

4
Anonymous Author
The material was very relatable to current audit work. Good reminder on separate of duties.

3
Member's Profile
Slides were helpful. Overview video was helpful. I felt like it was a good use of my time.

5
Anonymous Author
Plenty of considerations are well detailed out and discussed for the key processing areas.

5
Anonymous Author
This course was a good review on the importance and best practices of separation of duties.

5
Member's Profile
The course touches all aspects of SOD I liked most of the course materials. No surprises

5
Anonymous Author
The course was very interesting and the presentation was very clear and easy to understand

5
Anonymous Author
It was great having the SOD matrices to follow along with when going through the examples.

5
Member's Profile
Discussing the specific business cycles and related SOD in those cycles was very helpful.

5
Member's Profile
This course should be required viewing by anyone involved in risk or assurance functions!

4
Anonymous Author
Informative course and the course gives a great oerview of SOD in key business processes.

5
Member's Profile
Great webinar! Alot of very useful information. Thank you for allowing me to view it.

3
Member's Profile
I enjoyed this contents of the review process and the course was delightful. Well done.

5
Anonymous Author
Instructor was able to provide real world examples and moved the course at a good pace.

5
Member's Profile
A lot of important data and very helpful to have so many specific departmental examples.

5
Member's Profile
This course was great and will help me in my job alot. Lynn is a wonderful facilitator!

5
Anonymous Author
this was very helpful actually. some additional text here to fulfill length requirement.

5
Anonymous Author
Provides details and good examples on assessing segregation of duties for key processes.

5
Anonymous Author
I liked that there was a summary in the video of what we learned throughout the course

5
Member's Profile
Quick reminder of the SOD processes to apply in everyday accounting and finance roles.

5
Anonymous Author
Great overview of the various functions and how segregation of duties can be achieved.

3
Anonymous Author
Incredicble illumeo I love you so much and this is the best final exam have ever taken

5
Member's Profile
Some new perspectives on the segregation of duties process for me. Enjoyed the class.

4
Member's Profile
Very nice overview of the SOD concept with clear examples to facilitate comprehension.

5
Anonymous Author
Segregation of Duties for Core Business Processes was straight forward and insightful.

5
Member's Profile
In-depth review of what is necessary to have adequate SOD in a controlled environment.

5
Anonymous Author
This was a great refresher on basic principles of segregating duties to prevent fraud.

4
Member's Profile
I like the examples given in this course, which are detailed, and very realistic.

5
Member's Profile
Good introduction to Segregation of Duties, nicely sectioned off by functional areas.

5
Anonymous Author
The course has practical examples of duties that should be segregated. A good course.

5
Member's Profile
Good course. Clear materials well connected to test. informative breakdown or issues.

4
Anonymous Author
As always, Lynn Fountain did a great job covering the topic of Segregation of Duties.

5
Member's Profile
Good overview of the Segregation of Duties method of review and of why its important

3
Member's Profile
Very informative class regarding SOD. It helps that it goes over specific processes.

5
Anonymous Author
There is a lot of useful information, especially the SOD grid per business function.

4
Anonymous Author
Subject matter was straightforward and easy to understand. Good examples throughout.

5
Anonymous Author
Well designed and thoughtful course. Covered the material and tested on key points.

5
Anonymous Author
This course was written very well. I learned a lot on internal controls. Thank you.

5
Member's Profile
Very good refresher training on SODs, concise and effective without too many words.

5
Member's Profile
very interesting class. There was a lot of useful information and was well taught.

5
Member's Profile
Course met my expectations. Lesson was presented in an easy to understand format.

5
Member's Profile
Enjoyed class. Thought it was clear and concise. I would recommend this course.

5
Member's Profile
Course was easy to follow and met all expectations from given course description.

5
Member's Profile
It was informative course however the questions need to be more unlike each other

4
Member's Profile
Very detailed and through SOD examples and controls at the right audience level.

4
Member's Profile
The course was well taught, easy to follow, and has a lot of good information.

5
Member's Profile
A very comprehensive course. Contains a lot of important and useful information.

4
Anonymous Author
lots of knowledge to keep a company running smoothly with 'checks and balances'

5
Member's Profile
Very informative, loved how the course was broken down into specific processes.

5
Anonymous Author
Great course overall to go over SOD and the different aspects that are impacted

5
Member's Profile
Great course. Easy to follow and very informative on segregation of duties risks

5
Anonymous Author
Very helpful information. I like the individual attention given to each process.

5
Anonymous Author
Great course for verifying SOD in an organization, basic concepts but thorough.

5
Member's Profile
A great overview of controls in different areas. Examples were easy to follow.

5
Member's Profile
Great overview and useful visuals to illustrate SOD concepts within operations.

5
Member's Profile
Liked the course was in segmented videos and could break or go back to review.

4
Member's Profile
The course helped me to understand the concept of segregation of duties better

5
Member's Profile
Course provided valuable information is it relates to segregation of duties.

5
Member's Profile
Important concepts explained very well. These will be very useful for my work.

4
Anonymous Author
Good sod course, including examples and perspective of big vs small companies.

5
Member's Profile
Good information. Very helpful. Worth the time it takes to listen and review.

5
Anonymous Author
A thorough course that walks through several functional areas of accounting.

4
Anonymous Author
Very good insight yo know the basic of segregation of duties in a Company.

5
Member's Profile
SOD by process and consequences of inadequate SOD are very well communicated.

5
Anonymous Author
Great course. Sharp concise, very strong principles. Golly, what a course.

3
Anonymous Author
Thanks for the course. It was pretty good. Learned quite a bit on the topic.

5
Member's Profile
After considering my 50 characters, I have determined this is a good course.

5
Anonymous Author
Insightful details to establish process controls. Good details and examples.

5
Anonymous Author
A good guide on separation of duties in different aspects of the business.

5
Member's Profile
Great course. Provided a lot useful details that we can apply in real time

5
Member's Profile
I think this course gave a solid in depth review of segregation of duties.

4
Anonymous Author
Amazing Course that let you know more and more about Segregation of Duties.

5
Anonymous Author
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5
Anonymous Author
Content well organized. Practical examples. Effective presentation skills.

5
Anonymous Author
Good course. Each aspect was explained well, and overall very informative.

5
Member's Profile
Course was very good and on point. Easy to navigate through the sessions.

4
Member's Profile
Informative. and interesting recommend for an overview of SOD to any org.

5
Anonymous Author
This course helps you understand the importance of segregation of duties.

5
Member's Profile
An excellent course over proper segregation of duties in an organization.

5
Anonymous Author
Segregation of Duties for Core Business Processes is an excellent course.

5
Member's Profile
Lots of detail on segregation of duties. I appreciated the deeper dive.

5
Anonymous Author
I loved this course! Segregation of duties is vital to an organization.

4
Anonymous Author
Good overview of segregation of duties specific to individual processes.

4
Member's Profile
This course is very helpfull and effective. I think it is a good start.

5
Member's Profile
Helped me understand the way our small company has our duties set out.

5
Anonymous Author
Helpful course with good examples and good teacher. Good SOD overview.

5
Anonymous Author
The information in this course was presented in a clear consice manner.

5
Anonymous Author
basic course well-presented. good reminders of the importance of SOD.

4
Anonymous Author
Thorough overview of the topic, well presented and thought provoking.

5
Member's Profile
Nice SOD overview with good presentation visuals for future reference.

4
Member's Profile
Great course to brush up on the basics of SOD learnt for the CIA exam.

5
Member's Profile
Great information regarding SOD for transactions. Highly recommended.

5
Member's Profile
Good detail and helpful to walk through examples by functional area.

5
Anonymous Author
Good overview of SOD recommendations across a variety of process areas

3
Anonymous Author
Good review of controls and segregation of duties. Nothing really new.

5
Anonymous Author
Easy to understand and follow. It’s a good course to refresh on SOD.

3
Anonymous Author
Interactive and fun learning environment with different SOD scenarios

5
Anonymous Author
Good summaries and examples relevant to all of our unique workplaces.

5
Member's Profile
Nice to see some good examples of SoD conflicts by role and function.

5
Anonymous Author
Great course appreciated deep dive into SOD and its branching lessons

5
Anonymous Author
Good course about the proper segregation of duties in an organization

5
Anonymous Author
this was a good review over separation of powers. Clear and Concise.

5
Member's Profile
Very well done. Moves fast, but that is fine as a refresher course.

5
Member's Profile
Very good at explaining segregation of duties. Definitely recommend.

3
Member's Profile
Some of the course slides did not match the verbal presentation.

5
Member's Profile
This is a good refresher course as we enter risk assessment season.

4
Anonymous Author
Good refresher of segregation of duties requirements and concepts.

5
Anonymous Author
great course. Lynn is very knowledgeable and didactic. Great job!!!

5
Member's Profile
Very good course Very good course Very good course Very good course

4
Anonymous Author
Very thorough with describing the different segregation of duties.

5
Anonymous Author
Very thorough and good examples for multiple areas of the business

5
Anonymous Author
Great Course - Great Content - Wonderful Trainer - Will recommend

4
Anonymous Author
I enjoyed this course and would recommend it......................

5
Anonymous Author
Great presentation of internal controls at all operating levels.

4
Anonymous Author
I enjoyed the course very much, and found it really informative.

5
Anonymous Author
Very good presentation. Thorough and concise . Well presented.

5
Member's Profile
Good course, very well detailed with examples. Would take again.

5
Anonymous Author
Another great course by Lynn. Always good to review SOD. Thanks!

5
Member's Profile
Good presentation, easy to understand and information is useful.

5
Anonymous Author
Very basic course good introduction to the beginning accountant

5
Member's Profile
Love this course. Simple and easy to comprehend and understand.

4
Member's Profile
good overall review of all facets of the accounting lifecycle.

5
Anonymous Author
very good course. Would recommend to peers. easy to follow.

5
Member's Profile
Very good course, easy to follow and great examples provided.

5
Member's Profile
perhaps share links to materials that may be helpful reference

4
Member's Profile
I enjoyed this lecture. It was very detailed and informative.

4
Member's Profile
Course painted a good detail on SOD, but was a bit repetitive.

5
Member's Profile
A good course that covers the basics of segregation of duties.

5
Anonymous Author
Well presented content. Supporting documentation is relevant.

5
Member's Profile
Great examples and very practical demonstration of the topic.

4
Anonymous Author
The course provides a good overview of segregation of duties.

5
Anonymous Author
Feels more like a refresher course and nothing was surprising

5
Anonymous Author
This was very informative and helpful in understanding SOD's.

5
Member's Profile
Very informative and the instructor was very knowledgeable.

5
Member's Profile
Excellent course for professionals in all business functions.

4
Anonymous Author
The speaker provides good examples of segregation of duties.

3
Member's Profile
I liked this course and felt it was a good refresher for SOD

4
Member's Profile
Course was helpful. I dont have anything else to comment on.

5
Member's Profile
it is very useful to review SOD in core business processes.

5
Anonymous Author
The instructor made clear points which were easy to follow.

5
Anonymous Author
The content was a relevant refresher on the basics of SoD.

5
Member's Profile
Lynn's courses always offer a great learning and education.

5
Anonymous Author
The course was a good refresher for segregation of duties.

4
Member's Profile
Very comprehensive and helpful course I highly recommend it

5
Member's Profile
This was a very basic and easy to follow explanation of SOD

5
Anonymous Author
This was a great control overview of business process SODs

4
Member's Profile
Good job. Thank you for the presentation. I appreciate it.

4
Anonymous Author
Informative course on the basics of segregation of duties.

4
Anonymous Author
Presenter was thorough and course content was appropriate.

4
Anonymous Author
Very good and thorough introduction to the subject matter

4
Member's Profile
I really liked the specific examples used in this course.

5
Anonymous Author
good course. fairly easy to follow. good overview on SODs

4
Anonymous Author
The instructor provides good overview of the information.

5
Member's Profile
Good material and very clear instruction. Very thorough.

4
Member's Profile
This course is a good review for separation of duties.

5
Anonymous Author
Good overview of segregation of duties. Good instructor.

4
Member's Profile
Good information which is well presented and explained.

5
Anonymous Author
Great course - some great ideas to adopt in my business!

4
Member's Profile
Several good examples of how to evaluate SOD by process.

4
Anonymous Author
As always, a thorough overview of segregation of duties.

5
Member's Profile
This course was very effective. It really made me think!

5
Anonymous Author
Good review of essential principles of internal control.

5
Anonymous Author
A good review of the segregation of duties by function.

5
Anonymous Author
Very detailed overview of SOD. Gives detailed examples.

3
Anonymous Author
Course was as expected to be and CPE's seem appropriate

5
Anonymous Author
Great course. Very thorough overview of all processes.

5
Anonymous Author
It gave me valuable insights into my own organization.

5
Anonymous Author
Good overview of segregation of duties for companies.

5
Member's Profile
Very informative and the concepts were explained well.

5
Anonymous Author
Very good course with lots of examples and knowledge.

3
Member's Profile
I thought the course was very informative. Thank you!

4
Anonymous Author
Enjoyed the course! Detailed and useful information.

5
Anonymous Author
Good detail on various scenarios. Easy to understand

5
Member's Profile
Great class! Great fundamentals for implementing SOD.

4
Anonymous Author
Great overview of SOD with cycle-specific insights.

5
Anonymous Author
nice overview of segregation of duties in a business

5
Member's Profile
Materials are super helpful and easy to understand.

5
Member's Profile
I enjoy Lynn Fountain's courses. Very informative.

5
Anonymous Author
A great refresher course on segregation of duties.

5
Anonymous Author
Great course, great information. Very informative.

5
Anonymous Author
This is a great class about segregation of duties.

5
Anonymous Author
Great intro to SOD. I would recommend this course.

4
Member's Profile
Comprehensive and informative

4
Member's Profile
Good content and refresher.

4
Anonymous Author
Good

4
Member's Profile
none

5
Member's Profile
na

Prerequisites
Course Complexity: Intermediate

Suggested completion of the course titled "Segregation of Duties for the Office of the CFO

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Segregation of Duties for Core Business Processes4:26
  SOD Basics8:09
  Defining SOD2:06
Segregation of Duties
  Risks of Inadequate SOD14:08
  SOD by Roles1:47
  SOD Roles Procure to Pay14:02
  SOD Roles Payroll5:07
  SOD Receipting Function4:58
  SOD Disbursement Function4:33
  SOD Purchasing Function7:36
  SOD Treasury6:55
  SOD Payroll5:02
  SOD Inventory3:41
  Control Mechanisms10:19
CONCLUSION
  Summary1:57
CONTINUOUS PLAY
  Segregation of Duties for Core Business Processes1:34:46
SUPPORTING MATERIALS
  Slides:Segregation of Duties for Core Business ProcessesPDF
  Segregation of Duties for Core Business Processes Glossary/IndexPDF
REVIEW AND TEST
  Review Questionsquiz
 Final Examexam