An effective way to prevent segregation of duties issues in an enterprise resource planning (ERP) system is to grant user access using a role-based model. This means that access to systems and applications is based on the role or job function of the user. This helps to enforce appropriate segregation of duties, so that critical tasks are not performed by the same individual, reducing the risk of fraud or other security breaches. A role-based model allows for the efficient and effective management of user access rights, helping to ensure that the system is properly configured and secured.
Reference:
ISACA. (2021). 2021 CISA Review Manual, 27th Edition. ISACA. (Chapter 7, Security Administration)