When any one person in your organization has access to too many systems, you could have problems proving that your systems are safe from fraud when it is time for audits.
The SoD Administrator should be a business owner who understands the appropriate access levels for individuals in your company. By creating policies to keep any one person from having too much responsibility, the SoD Administrator enables Identity Governance to identify users with access to company assets that should be reviewed. Having these SoD policies puts access control rules over your business systems to give you the ability to show auditors the automated protection that Identity Governance provides.
When you have active SoD policies, Identity Governance provides the ability to check for current or potential violations and warns of violations when executing actions such as performing reviews, defining roles, requesting access, approving access, or examining manual fulfillment requests. Identity Governance also creates cases for any violations of the policies and lists them on the Violations page. The SoD Administrator or policy owners review the cases to determine whether to resolve or approve them.
The SoD cases are similar to the standard review process. Instead of a review definition running on a regular schedule, SoD policies run as long as they are active and continuously create cases for violations. For more information about reviews, see Understanding the Review Process.