COSO Principle 10 - SOD Analysis Tool for Better Internal Control

DiceYou benefit from a fast, effective way to identify and mitigate your segregation conflicts and to prove compliance with COSO 2013 Principle 10. 

Our products are not for just large, medium, or small companies, they are for your size company. 

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

We offer two versions of this tool (click on the product descriptions to learn more):

1)      Foundation – 304 conflict point analysis across six processes

2)      Enterprise – 930 conflict point analysis across nine processes

The Segregation of Duties 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. 

How You Will Benefit

Clock Save time. Complete your segregation of duties analysis in just a few hours. 
 Money  Save money. Proactively identify and mitigate where fraud might occur because of segregation conflicts. 
 Circle  Improve audit efforts. Receive mitigation recommendations that can be reviewed and discussed with auditors.
 Magnifying glass  Improve risk management efforts. Justify appropriate staffing based on risk management and strong internal control procedures. 



Want more information? Download "5 Steps to an Effective Segregation of Duties Analysis" now! Or, we would be delighted to hear from you - call now: 888-4-VIBATO.

Key Features

  • Automated tool - get complete results in just a few hours

  • Visual map of segregation conflicts

  • Analysis of up to 930 potential segregation conflicts across nine process areas

  • Input up to four names/positions per activity

  • Results include mitigation suggestions with detailed explanations

 Full implementation through Excel

Segregation of Duties Analysis

Segregation of Duties Analysis 2