IGA
Segregation of Duties (SoD)
This control asks one thing: How does the organization identify, prevent, and remediate segregation of duties conflicts across applications and business processes?
Low Maturity
What Failure Looks Like
The documented failure mode at level 0 (Absent) on the 0 to 4 maturity scale:
Fraud risk from uncontrolled transaction combinations. Audit failures become recurring cost and reputational burden.
High Maturity
What Good Looks Like
The business value the methodology documents at level 4 (Optimized):
Turns SoD from a periodic compliance exercise into a continuous, measurable risk control.
Next Step
A Typical Next Move
For programs sitting around level 0 (Absent), the methodology recommends this as the next rational step:
Define SoD policy for critical financial processes and implement basic conflict detection within ERP systems.
What reaching level 2 (Developing) unlocks
Predictable SoD posture across the application portfolio.
Evidence
Evidence Assessors Ask For
A sample of the artifacts an assessor expects to see around level 2 (Developing):
- IGA-based cross-application SoD rules
- Monthly or more frequent scans
- Documented remediation process with compensating controls for accepted risks
Compliance
Compliance Frameworks That Cite This Control
The bank's regulatory mapping for IGA-06 resolves to 5 frameworks with a researched compliance threshold. Weakness here shows up in audits, not only in incidents.
Where Does Your Program Land on IGA-06?
This page is the teaser layer. The full rubric behind IGA-06 defines 5 scored maturity levels, 0 to 4, each with its own operating model, evidence expectations, and regulatory citations. That rubric is the scoring instrument, so it ships inside the assessment rather than on a marketing page. Running the assessment takes about 20 minutes and no signup is required to start.