Does your organization regularly review and validate that privileges for critical business functions maintain proper separation of duties?

Separation of duties ensures that no single individual has control over an entire critical process, reducing the risk of fraud, errors, and unauthorized activities. Regular reviews help identify when roles have accumulated excessive privileges over time or when organizational changes have created conflicts in duty separation. Evidence could include documentation of periodic privilege reviews such as audit logs showing review dates, screenshots of privilege matrices for critical systems, meeting minutes from access review sessions, or formal reports identifying and remediating separation of duties conflicts.