 By and large the two concepts of application security and segregation of duties are both in many ways connected and they both have the same goal, to protect the integrity of the companies’ data and to prevent fraud.For application security it has to do with preventing unauthorized access to hardware and software through having proper security measures both physical and electronic in place.With segregation of duties it is primarily a physical review of individuals’ access to the systems and processing and ensuring that there are no overlaps that could lead to fraud.