Which is an incorrect SOD type?

In the context of Segregation of Duties (SOD) types, the correct designation as an "incorrect" SOD type is based on the roles and functions associated with SOD. Preventive, Detective, and Simulation are all recognized SOD types that play distinct roles in safeguarding an organization’s operations.

Preventive SOD is designed to ensure that incompatible tasks are segregated before an activity occurs, effectively preventing potential conflicts or fraud. Detective SOD, on the other hand, focuses on identifying and addressing any issues or violations that have already taken place, adding a layer of oversight after the fact. Simulation SOD involves testing scenarios and configurations to evaluate potential conflicts in duties before they can impact business processes.

Analytics typically refers to the process of interpreting data and drawing conclusions, rather than a category of SOD itself. Therefore, it does not fit within the established framework of SOD types, which are primarily concerned with maintaining appropriate separation of roles and responsibilities to mitigate risk and enhance compliance. This distinction highlights why 'Analytics' is not recognized as a valid SOD type.