Segregation of duties
Under the separation of functions ( english segregation of duties or separation of duties ; abbreviated SoD ) is understood in the functional organization the organizational separation between organizational units or locations in the business process to avoid possible conflicts of interest .
General
According to Hartmut Kreikebaum, one of the advantages of the function- related organizational structure is the uniform task formation based on the principle of functional separation . When analyzing tasks, it is therefore important to ensure that sub-tasks with potential for conflict (technical or personal) are not assigned to the same task holder. The organizational structure must be in business and public administration rather a separation of functions between trading, settlement and risk controlling ensure. This ensures that the same worker or position does not conclude a deal with customers at the same time and also take on the subsequent processing or control. When determining the organizational structure, different functions and responsibilities must be clearly separated. In this way, the organization helps to avoid errors, prevent weak points and make independent decisions.
Outside of the organization , the term is also used in banking , IT and urban planning .
species
The classic separation of functions at the highest corporate level is the separation of the tasks of the organs , because the board of directors leads the company ( company management ), conducts its business ( management ) and represents it externally ( deputy ). The supervisory board monitors the management board, while the general or shareholders' meeting adopts corporate law resolutions .
The four-eyes principle is the oldest principle of the separation of functions, because it is intended to prevent important decisions from being made by a single person or critical activities not being carried out by a single person. There are further functional separations between the front office and back office of the various business areas when concluding and confirming / executing transactions. In data processing, there is an organizational separation between data acquisition and data release .
The separation of functions is required by law in credit institutions and capital management companies . For credit institutions that looks Banking Supervision , organizational separation of customer-related " front office " and " back office before." On the basis of Section 25a (1) KWG , in accordance with BTO 1.1 Item 1 MaRisk, a bank must ensure a separation between front office and back office up to and including management level . The "market" initiates the business and has the first vote on credit decisions , the back office analyzes the risks and contributes an independent second vote. To separate are in the securities business , the financial analysts and their financial analysis of the investment advisory and underwriting . According to Section 29 (1) of the KAGB, capital management companies must set up and maintain a permanent risk control function that is hierarchically and functionally independent of the operational areas .
An auditor may not be the auditor of a company if the relationship with the client gives rise to concerns about bias or if, for example , he has generated 30% of his total income from the corporation to be audited in the last five years ( Section 319 (3) No. 5 HGB ) .
In the area of constitutional law , the principle of the separation of powers also pursues the independence of state organs through their separation.
Information technology
In information technology (IT), separation of functions is used in the context of user rights management . Different technical functions are assigned to different roles . This serves to avoid criminal acts by the employees. For example, if an employee suppliers in the IT system maintain and create, and can simultaneously initiate payments, this would have the possibility funds to embezzle (z. B. fictitious vendors create and perform payment to).
urban planning
In urban planning and urban development , due to the structural distance between disruptive and disruptive uses, the principle of functional separation is the model to be pursued while taking modern living requirements into account. Living, working, leisure and traffic must then be separated from one another. This separation of functions was first established internationally in the Athens Charter . The German Building Use Ordinance of June 1962 arranged the building areas in ascending order one after the other according to the so-called degree of interference, with noise mainly playing a role (see DIN 18005 “Noise protection in urban development”).
Individual evidence
- ↑ Hartmut Kreikebaum, Introduction to Organizational Theory , 1975, p. 19
- ↑ BAFin, Circular 09/2017 (BA) - Minimum Requirements for Risk Management - MaRisk of October 27, 2017, reference BA 54-FR 2210-2017 / 0002
- ^ Bauverlag, Bundesbaublatt , Volume 46, 1997, p. 94
- ^ Johann Eisele / Bettina Staniek, Bürobau Atlas , 2005, p. 31