# Segregation of duties

> Segregation of duties — Splitting authorization, recording, custody of assets and reconciliation across different people, so no one person can both commit and conceal an error or fraud — at minimum, preparer ≠ approver.

Source: https://lopifi.com/glossary/segregation-of-duties
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is segregation of duties?** In accounting, segregation of duties means splitting authorization, recording, custody of assets and reconciliation across different people, so no one person can both commit and conceal an error or fraud — at minimum, preparer ≠ approver.

## Words this system refuses for it

- permissions

- **Category:** Controls
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Rendered by:** [approval-chain](https://lopifi.com/md/components/approval-chain)
- **Related:** reconciliation