{"catalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","kind":"record","record":{"attributes":{"category":"administrative","domain":"Financial Reporting Controls (SOX)","type":"preventive"},"canonicalUrl":"https://controlsmap.com/?v=1&node=uc%3AUC-FIN-05","description":"Divide incompatible duties, including authorization, recording, custody of assets, and reconciliation, among different individuals across financial processes so that no one person can both perpetrate and conceal an error or fraud. Enforce the segregation through role design and system access, maintain a documented segregation-of-duties conflict matrix, and review conflicts periodically with documented mitigating controls where segregation is impracticable.","details":{"control_category":"administrative","control_type":"preventive","domain":"Financial Reporting Controls (SOX)","guidance":[],"members":[{"control_id":"PLC-SOD","coverage":"full","framework":"sox","relationship":"equal"}],"statement":"Divide incompatible duties, including authorization, recording, custody of assets, and reconciliation, among different individuals across financial processes so that no one person can both perpetrate and conceal an error or fraud. Enforce the segregation through role design and system access, maintain a documented segregation-of-duties conflict matrix, and review conflicts periodically with documented mitigating controls where segregation is impracticable.","title":"Segregate incompatible financial duties","unified_id":"UC-FIN-05"},"id":"uc:UC-FIN-05","mapUrl":"https://controlsmap.com/?v=1&node=uc%3AUC-FIN-05","sourceIds":["sox"],"sourceUrl":null,"title":"UC-FIN-05 — Segregate incompatible financial duties","type":"unified"},"relationships":[{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:0efdcd77b91054b91bb1a3ca9f941d649d275efea96e232be81bda388373eedd","properties":{},"sourceDetailPath":"/data/v1/records/wf-s11-1dc58397.json","sourceId":"wf:S11","targetDetailPath":"/data/v1/records/uc-uc-fin-05-52738635.json","targetId":"uc:UC-FIN-05","type":"operates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:64ea51facc02eefd0dbddc8d69cec6c321fd3df66cdc42f67cb99220261fb99c","properties":{"rationale":"Separating authorization/recording/custody/reconciliation stops one person perpetrating and concealing fraud or override.","strength":"primary"},"sourceDetailPath":"/data/v1/records/uc-uc-fin-05-52738635.json","sourceId":"uc:UC-FIN-05","targetDetailPath":"/data/v1/records/risk-fin-financial-statement-fraud-1dd35d5a.json","targetId":"risk:fin-financial-statement-fraud","type":"mitigates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:69aed65b14884c901ee3b2d59e7adee21605f4218b44330c80ad00d1873c3ce7","properties":{"rationale":"Separating recording from independent reconciliation ensures unrecorded liabilities/expenses are detected.","strength":"primary"},"sourceDetailPath":"/data/v1/records/uc-uc-fin-05-52738635.json","sourceId":"uc:UC-FIN-05","targetDetailPath":"/data/v1/records/risk-fin-completeness-understatement-4b9388d1.json","targetId":"risk:fin-completeness-understatement","type":"mitigates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:6aa5aaf3c70ecd866104c451499beb1ce461ef1c390996613f6f0bd53c186099","properties":{"control_id":"PLC-SOD","coverage":"full","delta":null,"framework":"sox","provenance":{"defaultConfidence":"medium","defaultStatus":"active","direction":"canonical_to_source","mapper":"coworkcanvas-compliance-graph","note":"Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.","reviewDate":"2026-09-07"},"relationship":"equal","source_version":"SOX §302/§404 (2002), PCAOB AS 2201"},"sourceDetailPath":"/data/v1/records/uc-uc-fin-05-52738635.json","sourceId":"uc:UC-FIN-05","targetDetailPath":"/data/v1/records/ctrl-sox-plc-sod-4bef3b4c.json","targetId":"ctrl:sox:PLC-SOD","type":"maps_to"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:7d143264ea5f593c76c8be962b7cce4f865a5c409c14598577934e24edd35e32","properties":{"rationale":"This is the SoD control: dividing incompatible duties directly removes duty-conflict exposure.","strength":"primary"},"sourceDetailPath":"/data/v1/records/uc-uc-fin-05-52738635.json","sourceId":"uc:UC-FIN-05","targetDetailPath":"/data/v1/records/risk-fin-segregation-of-duties-eb7ee015.json","targetId":"risk:fin-segregation-of-duties","type":"mitigates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:83727cec2a5d5a6d89c3795e67244680a907e03213177a9e9183383c3a547772","properties":{"rationale":"Custody separated from recording and reconciliation prevents concealed asset theft.","strength":"primary"},"sourceDetailPath":"/data/v1/records/uc-uc-fin-05-52738635.json","sourceId":"uc:UC-FIN-05","targetDetailPath":"/data/v1/records/risk-fraud-internal-misappropriation-d235cd10.json","targetId":"risk:fraud-internal-misappropriation","type":"mitigates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:91f8b904816ac650ed850c2a24deae14d930a3542c56602d1b25d3e816f3de7c","properties":{"rationale":"Separating authorization from recording reduces unauthorized/fictitious entries inflating balances.","strength":"related"},"sourceDetailPath":"/data/v1/records/uc-uc-fin-05-52738635.json","sourceId":"uc:UC-FIN-05","targetDetailPath":"/data/v1/records/risk-fin-existence-overstatement-0e009631.json","targetId":"risk:fin-existence-overstatement","type":"mitigates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:bc630cddfda2bd708dc6dcf974f92f19076dfa74f736b9517b4104e8fd6c8f8d","properties":{"rationale":"Separating dealing from settlement/recording impedes concealment of unauthorized trades.","strength":"related"},"sourceDetailPath":"/data/v1/records/uc-uc-fin-05-52738635.json","sourceId":"uc:UC-FIN-05","targetDetailPath":"/data/v1/records/risk-fraud-unauthorized-trading-activity-e5d9d4b9.json","targetId":"risk:fraud-unauthorized-trading-activity","type":"mitigates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:bd49a2aadd1376edc301efdf2b14dbff4310ff2b5b6781c9c4e21d0c23d3f232","properties":{},"sourceDetailPath":"/data/v1/records/wf-s8-45ab5a56.json","sourceId":"wf:S8","targetDetailPath":"/data/v1/records/uc-uc-fin-05-52738635.json","targetId":"uc:UC-FIN-05","type":"tests"}],"schemaVersion":1}
