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Segregation of Duties Matrix for business process areas (October 2013)

Name

Segregation of Duties Matrix for business process areas (October 2013)

Description

The concept of Segregation of Duties is to separate the major responsibilities of authorizing transactions, custody of assets, recording of transactions and reconciliation/verification of transactions for each business process. From a separation of duties perspective, the completion of more than one of these functions would be considered performing "incompatible duties". In other words, no one employee should have responsibility to complete two or more of these major responsibilities. However, staff limitations may make this impractical and that is when Compensating controls must be considered.

The attached matrices have been developed to assist you in structuring proper separation of duties and identifying areas where separation of duties is lacking. They will cover the most common processes that everyone should have (Cash, Petty Cash, Investments and Treasury, Purchasing, Payroll, Inventory, Fixed Assets and General Ledger).



Standard (Non-IT) Audit Program

Comments

2017-03-03 15:13:42 -0500

The download does not work. It gives me an error message saying it takes too long.

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English