Services · Foundational

Segregation of Duties Matrix

SOD

Develops or reviews segregation-of-duties matrix for key processes, identifying incompatible duties, conflicts and compensating controls.

What changes

Stronger accountability, transparency, risk management, assurance coverage and governance oversight.

What you get

Approved segregation of duties matrix covering the agreed key processes SOD001
Incompatible duties and conflict analysis worksheet SOD002
Compensating controls and exception register for unavoidable role overlaps SOD003

What has to come first

NAHNeeds Assessment Report - National Head Quarters or NABNeeds Assessment Report - Branch/District Recommended

Needs assessment findings identify the processes and control gaps the matrix must address
AAMAccountability & Approval Matrix Recommended

The Accountability & Approval Matrix defines approval authorities that the SoD matrix builds on

Who is involved

From the National Society's side. This is what the engagement asks of your people.

Your own staff work alongside the adviser throughout, so this is a commitment of their time as well as the Centre's. Ask in the request and you are given the day estimate per role before anything is signed.

Role	What they do
HNS Finance Director	Owns the matrix and its update cycle
HNS Secretary General	Approves role assignments across departments
HNS Board / Governance	Approves the matrix
HNS internal auditor or internal control officer	Tests compliance and tracks exceptions
HNS department heads and HR	Keep role and staffing data current
GFDC delivery team	Drafts and advises

How it is measured

Indicator	Target	Evidence
SoD matrix approved by the board within target time of kick-off	8 weeks	Board minutes and signed matrix (SOD001)
Critical processes covered by the approved matrix	At least 5 (cash disbursement, procurement, payroll, asset management, recruitment)	Approved matrix (SOD001)
Identified conflicts resolved by reassignment or covered by a compensating control	100% of conflicts in SOD002	Exception register (SOD003)
Staff in matrixed roles briefed on their duties	At least 80% within the rollout period	Briefing attendance records

Tools

3 of 3 ready to download.

SOD001 Segregation of Duties Matrix Example XLSX
SOD002 Incompatible duties and conflict analysis worksheet Template XLSX
SOD003 Compensating controls and exception register Template XLSX

Standards

COSO Internal Control - Integrated Framework
GFDC Operational Framework (intake, triage, service workflow)
HNS procurement policy and financial regulations
HNS finance manual, accounting policies and close procedures
RACI responsibility assignment matrix
HNS Delegation of Authority (DoA) and governance ToRs

Describe the problem, not the service

You do not need to know which of the 124 to ask for.

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