Segregation of Duties (SoD) is a key internal control in cybersecurity and risk management. It involves dividing critical tasks and responsibilities among multiple individuals or teams to reduce the risk of fraud, error, or abuse. By ensuring that no single person has control over all aspects of a sensitive process - such as authorizing, processing, and reviewing transactions - organizations can prevent intentional wrongdoing and accidental mistakes. SoD is commonly applied in areas like financial operations, system administration, and access management. Effective segregation requires clear policies, role definitions, and regular audits to identify and resolve conflicts of interest or excessive permissions.