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July 2010 » Addressing Problems with the Segregation...
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Audrey A. Gramling, PhD, CPA, CIA, and Dana R. Hermanson, PhD, and Heather M. Hermanson, PhD, and Zhongxia (Shelly) Ye, PhD
One of the fundamental elements of effective internal control is segregation of duties, meaning that a process is divided among several people. As such, no single person can take advantage of the situation for personal gain or other impropriety. Although segregation of duties is prevalent in larger, more bureaucratic organizations, it can present a challenge for smaller companies with limited personnel and constrained resources.
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