# Segregation of duties

URL: /systems/trust-and-governance/controls/segregation-of-duties · Id: `control:segregation-of-duties`

> The seat that creates a payee or a Bill never approves its payment, counted by seat, not by agent identity.

The seat that creates a payee or a [Bill](/business/nouns/bill) never approves its payment, counted by seat, not by agent identity.

## Satisfies
| Criterion | Text |
| --- | --- |
| [SOC2 CC5.1](/systems/trust-and-governance/criteria/soc2/cc5-1) | The entity selects and develops control activities that mitigate risks to its objectives to acceptable levels. |

## Implemented by
- [Spend management](/systems/spend)
- [Ledger](/systems/ledger)
- [Books](/workflows/processes/books)

## Test
| Step | Rule |
| --- | --- |
| Kind | Preventive: it stops the failure before it happens. |
| Select | Every Bill paid in the report period. |
| Assert | The seat that approved each Bill differs from the seats that created its payee and the Bill. |

## Owner
[Finance Lead](/agents/finance/finance-lead), [Finance Team](/agents/finance).

## Example
The [Finance Lead](/agents/finance/finance-lead) seat adds a new contractor as a payee and enters her first $3,000 [Bill](/business/nouns/bill). Payment waits for the [Treasurer](/agents/finance/treasurer) seat to approve it, even though one [Agent](/business/nouns/agent) fills both seats.