1. A Conceptual Model for Segregation of Duties: Integrating Theory and Practice for Manual and IT-based Processes

2. Contributions Highlights SoD as a fundamental control activity. Reconciles disconnect between research, teaching, and practice. Good development and integration of the different perspectives. Good discussion about the roles and functions of primary and secondary SoD activities. Interesting proposal for managing record-based assets.

3. SoD Model EmployeeAuditorSupervisor

4. The Conceptual Model Synthesizes and reconciles SoD theory, practice, pedagogy, and standards, but what is the purpose of the conceptual model? a descriptive model a theoretical model a prescriptive model a predictive model all of the above

5. SoD Models Why do multiple models (theory, pedagogy, practice) exist? Current model is general–diversity of processes, business environments, and IT sophistication may necessitate multiple conceptual SoD models to achieve sense making. Should IT be considered a fourth abstraction?

6. Recommendations Integration with other control activities and the COSO internal control framework. What are the cost benefit tradeoffs a business faces by adopting this approach? Emphasize the importance of SoD in the context of internal control activities. Focus more on preventive controls.

7. Recommendations Are there external or internal audit implications to adopting the conceptual approach? Need updated and more references, especially for the theory perspective. Need a walk-through of the final model.