Segregation of duties is a concept used to prevent conflict of interest, fraud, and error. This is achieved by spreading tasks and associated privileges for a specific security process among multiple people. However, enforcing segregation of duties does not necessarily require separate physical machines for each role. It can be implemented through appropriate access controls and administrative policies within the same system or network. Thus, the statement that segregation of duties always requires separate physical machines for each role is false, as this can be effectively achieved through logical separation and access control mechanisms.