P.K. SHARMA

Cyber security intelligence, AI governance, practitioner analysis

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Annex A 5.3

Segregation of duties

Conflicting duties are separated so no single person can both perform and conceal a damaging action.

What an assessor looks for

Show which combinations of duties you consider conflicting and how the separation is enforced. Small organisations are expected to document compensating controls rather than claim separation that headcount does not permit.

Where it usually fails

Segregation is asserted but the same administrator can grant access, use it, and edit the log of having done so.

Classification

Theme
A.5 Organisational
Control type
Preventive
Security properties
Confidentiality, Integrity
Cybersecurity concepts
Protect
ISO 27001:2013 equivalent
6.1.2

Control number and title are identifiers used as references. The classification above is our own analysis, aligned to the shape of the ISO 27002 attribute model rather than reproduced from it, and no text from the standard appears on this page. Last reviewed 2026-08-03.

Building the Statement of Applicability?

Record your applicability decision for this control and the other 92 in the browser-based builder. Nothing is transmitted, and you export the file at the end.

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