SoD Framework
Four layers between an endpoint and a clean duty boundary
This page summarizes the teaching model behind our financial auditing guidance for segregation of duties in API-driven accounting. Use it as a shared vocabulary before you enroll.
Privilege catalog
List every principal that can touch posting paths: human roles, service accounts, CI bots, and vendor portals. Tag each with the verbs it may call—create, approve, reverse, configure, export.
Conflict library
Define combinations that recreate classic SoD failures in an API world. Example: the same principal must not both mutate vendor bank details and approve outbound payments.
Compensating controls
When a conflict cannot be split immediately, document detection: dual webhook subscribers, immutable logs, time-boxed break-glass, or maker-checker owned by a different identity domain.
Evidence pack
Assemble what an auditor in Korea can sample: access extracts, change tickets, webhook delivery logs, and a narrative that ties each sample to a control objective.
Where teams usually stall
Catalogs get built; conflict libraries stay vague. Or engineers split keys while finance never updates the matrix. Our courses force those layers to move together so the framework survives the next release.
