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Technical

Segregation of Duties Logo aicpa

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  Anthony Ghosn, MBA, CMA |   Free |   AICPA |   AICPA.org
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Segregation of Duties is a basic building block of sustainable risk management and internal controls for a business. This article discusses modeling segregation of duties, the management of access controls, and more.

Topics covered:
  • Management accounting: Technical: Risk management & internal control: Risk management policies & procedures, Intermediate
  • IT management & assurance: Technical: IT risk & assurance services: IT controls, Foundational
  • IT management & assurance: Technical: IT risk & assurance services: Fraud, Foundational
  • IT management & assurance: Technical: Information security & privacy, Foundational

1 Comments/Reflections

Evelyn Po Yin Chapman

Evelyn Po Yin Chapman Jun 2019

The article has presented some useful concepts such as "preference curves" (risk aversion / tolerance for risk) in risk management.

The article has just reminded me that the principle of "segregation of duties" is easy to understand but in reality it is easily overlooked due to time pressure or limited resources.   It is a good reminder to me when reviewing internal control system.



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