---
title: "Sarbanes-Oxley COSO 2013 Tip: How to Address Principle 10"
description: Visit Vibato to learn how to comply with the new Sarbanes-Oxley COSO 2013 Compliance Requirements - Principle 10.
image: https://www.vibato.com/hs-fs/file-457109129-jpg/images/vibato-logo-coso1.jpg
---
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## Sarbanes-Oxley COSO 2013 Tip: How to Address Principle 10
Posted by Teresa Bockwoldt on May 6, 2014
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There are 17 Principles discussed in the new COSO 2013 guidance that every public company must demonstrate compliance with by 12/15/2014.
Principle 10 from the COSO 2013 guidance requires management to demonstrate effective segregation of duties as part of their Sarbanes-Oxley internal control documentation:
- ### **“Addresses Segregation of Duties (SOD)**—Management segregates incompatible duties, and where such segregation is not practical management selects and develops alternative control activities.”
## **Vibato has the perfect solution for this need. **
# COSO Principle 10 - Vibato's SOD Analysis Tool for Better Internal Control
## **You benefit from a fast, effective way to identify and mitigate your segregation conflicts and to prove compliance with COSO 2013 Principle 10. **
We, like most auditors, have spent hours creating Word documents detailing segregation of duties (SOD) conflicts and trying, with great difficulty, to draw a widespread conclusion that was worthy of reliance must less worthy of reading…
We decided there had to be a better, faster, and more useful way to get this work done. One that didn’t make people fall asleep!
In 2004, we created the first iteration of the Vibato; Segregation of Duties Tool™ with the intention of creating a product that could not only quickly allow you to know your SOD conflicts but also allow you to try out using other people in various situations to see if it could reduce the SOD conflict issues. We knew this tool had to be visual and easy to use. Over 10 years later, the Vibato Segregation of Duties Tool is the easiest solution on the market to demonstrate your segregation data. Typical implementation time is typically less than 2 hours.
The results you can expect include:
- A total count of SOD conflicts;
- A visual ‘heat map’ that demonstrates where your SOD conflicts reside by process;
- Descriptions of why each conflict exists and who in your organization is creating the issue.
Our customers use this data to:
- Demonstrate the SOD data to stakeholders & auditors;
- Reassign activities to improve the SOD conflict count (this can be done in real-time!);
- Justify new headcount or recognize when they have too many people in one department;
- Prove compliance with COSO 2013 Principle 10.
We offer two versions of this tool (click on the product descriptions to learn more):
1. [Foundation – 304 conflict point analysis across six processes](https://www.vibato.com/internal-control-for-small-business/)
2. [Enterprise – 930 conflict point analysis across nine processes](https://www.vibato.com/vibato-internal-controls-for-enterprise-management/)
The SOD Analysis Tool offers an efficient approach to identifying and resolving segregation conflicts. Improve internal control performance and resource balance, address audit-related concerns, and justify staffing decisions. This solution works for private, non-profit, and public companies.
|  | ## **Want more information? Download "[5 Steps to an Effective Segregation of Duties Analysis](https://www.vibato.com/5-steps-to-an-effective-segregation-of-duties-analysis-/)" now! Or, we would be delighted to hear from you - call now: 888-4-VIBATO.** |
| --- | --- |
Vibato has the tools and procedures you will need to make the transition to COSO 2013 as smooth as possible. Remember, this new requirement is due by 12/15/2014 but it is a SUBSTANTIAL change and it will require time to incorporate into your procedures. **Do not underestimate the complexity of this change.**
Check our blog frequently to learn more about how to address each of the 17 Principles from the new COSO 2013 guidance. We will be publishing at least one blog post a week about the new requirements and what you can do to properly demonstrate compliance by the 12/15/2014 deadline.
[We have several recurring complimentary web-based COS 2013 trainings scheduled that include 1-CPE unit. ](https://www.vibato.com/webinars/)
Click here to get started today and to sign up for your complimentary assessment of what you will need to do to have a successful migration to the new standards:
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Tags: [Sarbanes-Oxley Articles & Information](https://www.vibato.com/blog/topic/sarbanes-oxley-articles-information), [segregation of duties](https://www.vibato.com/blog/topic/segregation-of-duties), [Sarbanes-Oxley Training](https://www.vibato.com/blog/topic/sarbanes-oxley-training), [internal control](https://www.vibato.com/blog/topic/internal-control), [Sarbanes-Oxley](https://www.vibato.com/blog/topic/sarbanes-oxley), [COSO 2013](https://www.vibato.com/blog/topic/coso-2013), [Sarbanes-Oxley for Non-Profits](https://www.vibato.com/blog/topic/sarbanes-oxley-for-non-profits)
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