Splitting critical tasks across multiple individuals so no single person can execute fraud or untraceable error.
Segregation of Duties requires that no single individual hold sufficient access to execute, authorise, and conceal a sensitive action (e.g. deploy code AND access production data AND modify audit logs). Compensating controls (logging, dual approval) are accepted where headcount makes strict SoD impractical.
Run a free ComplianceIQ audit against SOC 2 and we'll surface every gap on this — and the other controls auditors flag — with the exact clause references to fix.