This is the core visual matrix.
This report outlines the structure, components, and best practices for creating a Segregation of Duties (SoD) Matrix using Microsoft Excel. The SoD matrix is a critical internal control tool used to prevent fraud and error by ensuring that no single individual has control over all aspects of a financial or operational transaction. An Excel-based template serves as an accessible starting point for small-to-medium enterprises (SMEs) or as a drafting tool for larger ERP implementations. segregation of duties matrix template excel