ISO 27001:2022 · Organizational controls
ISO 27001:2022 5.3: Segregation of duties
ISO 27001:2022 5.3 covers Segregation of duties. The held text names 5 evidence records for it, the first being Statement of Applicability entry for control A.5.3, showing inclusion or justified exclusion, implementation status and the risks it.... The common gap an assessor flags is Developers retain standing write access to production.
Duties and areas of responsibility that conflict with each other are to be kept apart. Purpose (stated in ISO/IEC 27002:2022): reduces the risk of fraud, error and circumvention of information security controls. As an Annex A reference control, it is compared with the controls determined in risk treatment (6.1.3 c) and recorded in the Statement of Applicability as included or excluded, with the justification and implementation status (6.1.3 d); implementation guidance is ISO/IEC 27002:2022 5.3.
What evidence supports 5.3?
- Annex A organizational controlStatement of Applicability entry for control A.5.3, showing inclusion or justified exclusion, implementation status and the risks it treats
- Annex A organizational controlA segregation of duties matrix identifying which conflicting duties the organization has chosen to separate
- Annex A organizational controlRole definitions and a role conflict ruleset in the identity or ERP system
- Annex A organizational controlOutput of automated or periodic conflict analysis and records of conflicts removed
- Annex A organizational controlChange and access request records showing requester, approver and implementer are different people
Where this requirement comes from
This is our own statement of ISO 27001:2022 5.3, read from the copy we hold (licensed complete copy) and stated in our words, not the standard verbatim. The framework as we hold it.
Common gaps an assessor flags
- Developers retain standing write access to production
- Conflict rules exist on paper but are not enforced in the access management tooling
- Small teams claim segregation is impossible and record no compensating control
- Role reassignments leave individuals holding both old and new conflicting roles
How it maps to SOC 2
- CC1.3 high Segregation of duties defines reporting lines that limit conflicting authority.
A link is a topical overlap with a confidence and a reason. It does not establish that meeting one requirement satisfies the other, and it is not certification.