This guide outlines the process for conducting a Segregation of Duties (SoD) analysis within business applications that involve critical functions and the risk of fraud. It begins by identifying which applications, such as ERP and HCM systems, are associated with high-risk transactions. The guide emphasizes the importance of mapping out workflows in key processes like Accounts Payable and Purchasing, and highlights the need to segregate duties within these processes to prevent conflicts. It introduces the concept of an SoD matrix to document responsibilities and identify toxic combinations of access rights. The guide also discusses how to validate the SoD analysis, including the responsibilities of business application owners in conducting reviews and implementing corrective actions. Additionally, it provides strategies for addressing SoD conflicts and measuring the success of the SoD program, including the integration of SoD checks into identity management processes. Overall, the document serves as a comprehensive framework for organizations to enhance their internal controls regarding SoD.