I am not in a regulated industry, but we have recently gone through the process of getting SOC2/ISO27001 certified.
This is what was cited for us.
ISO27001:2013 A.6.1.2: Segregation of Duties. Conflicting duties and areas of responsibility must be segregated in order to reduce the opportunities for unauthorized or unintentional modification or misuse of any of the organization's assets.
This is what was cited for us.
ISO27001:2013 A.6.1.2: Segregation of Duties. Conflicting duties and areas of responsibility must be segregated in order to reduce the opportunities for unauthorized or unintentional modification or misuse of any of the organization's assets.