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From which field did the principle of segregation of duties originate?

Information technology

Accounting and financial management

The principle of segregation of duties originated from accounting and financial management. This principle is fundamental in preventing fraud and errors by ensuring that no single individual has control over all aspects of any financial transaction. By dividing responsibilities among different individuals, an organization can reduce the risk of a single person committing fraudulent acts or making critical mistakes without oversight. This segregation creates a system of checks and balances, which is crucial in maintaining the integrity of financial reporting and safeguarding assets.

In the context of cloud security, the principle has been adapted and recognized as a vital component for securing access controls and managing privileged accounts, ensuring that no user has excessive power that could lead to security breaches. By understanding the origins of this principle in accounting, professionals can appreciate its importance across various domains, including information technology and security.

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Security and risk management

Human resources

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