A Complete Guide on How to Implement a Segregation of Duties (SoD) Matrix in 2025.

Introduction to the Segregation of Duties Matrix (SoD)

The Segregation of Duties Matrix (SoD) is a crucial tool for organizations seeking to strengthen their internal control. In a complex corporate scenario, the effective implementation of this matrix is essential to prevent fraud, operational errors, and cyberattacks.

In this article, we will discuss how you can prepare a SoD Matrix in 2025, ensuring greater transparency and security in your company's processes.

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Why is Segregation of Duties necessary?

The lack of a SoD Matrix can expose your organization to several risks, including:

• Financial fraud: When a single employee has full access to a financial process, the risk of misappropriation increases.
• Operational errors: Failures can result in incorrect data affecting critical decisions.
• Cyber vulnerabilities: The absence of controls can facilitate unauthorized access to sensitive information.
• Regulatory non-compliance: Many regulations require robust internal controls, and the lack of a SoD Matrix can result in significant penalties.
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Steps to Implement a SoD Matrix in 2025

1. Process mapping

The first step is to map all organizational processes. Identify which functions and positions are involved in each process and what are the responsibilities of each employee. This step should include:

• Critical Process Analysis: Check the complexity and interdependence between functions.
• Identifying Duplicate Access: Assess whether there are overlapping functions that may pose a risk.

2. Definition of functions and accesses

For each identified position, define which accesses are required. The SoD Matrix must include:

• Critical Roles: What functions need to be segregated to mitigate risks.
• Access Levels: Determine the appropriate permissions for each position.

3. Preparation of the matrix

Develop the SoD Matrix that lists all positions and their respective functions, clearly evidencing:

• Jobs: List of all positions in the organization.
• Associated Roles: Roles that each position covers.
• Potential Conflicts: Identify and record conflicts of interest where a single person could control every step of a process.

4. Gradual implementation

Implementation must be gradual to minimize organizational shocks. This step should involve:

• Trainings: Train employees about the importance of SoD.
• Continuous Feedback: Collect feedback from employees during implementation.

5. Oversight and auditing

After implementation, it is vital to periodically monitor and audit accesses. This should include:

• Regular Reviews: Perform cyclical reviews of the matrix to ensure that it continues to meet the organization's needs.
• Required Adjustments: Update the matrix whenever there are changes to the team or functions.

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The role of technology in managing the SoD Matrix

Technology plays a key role in the effectiveness of the SoD Matrix. Tools such as Identity and Access Management (IAM) solutions and specific platforms can be used to:

• Automate processes: Facilitate the assignment, revocation, and review of accesses.
• Monitor compliance: Identify conflicts in real time.
• Increase efficiency: Optimize auditing and reporting processes.

Why is it so challenging to advance SoD?

1. High implementation costs: SoD projects often require significant investments.
2. Lack of accessible frameworks: This is a complex topic, with no widely available public models.
3. High computational effort: Managing and monitoring SoD risks requires advanced technology and significant processing capacity.

How does vennx solve these problems?

If you work in IT or in areas related to Governance, Risks, and Compliance (GRC), you may have noticed that Segregation of Duties (SoD) is a recurring theme — and, for many companies, a difficult barrier to overcome. However, implementing an effective Segregation of Duties Matrix in 2025 can protect your company against operational risks, and also strengthen regulatory compliance and information security.

With the use of appropriate technology and well-defined processes, it is possible to minimize risks and operate in a safer and more efficient manner.

To make it more accessible to SoD Matrix deployment, we offer exclusive and free access to version #01 of the SoD Matrix from your ERP.

Sign up here and soon, we will be working together to develop the your SoD Matrix project in a practical way and completely free of charge.