UnixTime

Research Note

Template - Segregation of Duties Exception Record

  • Updated Jun 17, 2026
  • Read 01 min read
  • Status reviewed

Use this when full segregation of duties is not practical and compensating controls are required.

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When to use this

Practical use

Use this as a working artifact. Fill it with real owners, dates, decisions, evidence locations, and review status.

Use this when full segregation of duties is not practical and compensating controls are required.

Segregation of Duties Exception Record


Process / System:
Conflicting duties:
Role/person affected:
Reason segregation is not possible:
Risk description:
Risk rating:
Business justification:


Compensating controls:
- Immutable logging:
- Independent review:
- Management approval:
- Monitoring/alerting:
- Periodic access review:
- External review, if applicable:


Exception owner:
Approver:
Approval date:
Review date:
Expiry date:


Evidence required:
- Logs
- Review records
- Approval records
- Access reports
- Exception review minutes

Exceptions should be time-bound and reviewed. A permanent undocumented exception is an uncontrolled risk.

  • Template
  • Sod
  • Exception
  • A5 3

Note Metadata

Aliases: SoD Exception Record

Source: 90 Templates/SoD Exception Record.md