separation of duties

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separation of duties

A security principle that says no one person should be able to effect a breach of security. For example, the person who writes a check should not be the one to sign it. Separation of duties requires that people who make changes in production source code hand off their changes to someone else for installation control. Separation of duties forces rogue employees into attempting collusion and thus risking discovery by honest coworkers. See dual control.
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The reason for this apparent trend may be simple: managers, auditors, and even forensic consultants focus on good internal controls that assume that segregation of duties will make for good controls.
* Limited Resources: Organizations often face a resource shortfall in monitoring financial reporting processes and achieving the appropriate segregation of duties. Some may even have the impression that unless fraud is discovered, the issue of segregation of duties is not important.
Accounting issues for private and public entities generally arise from internal control deficiencies, lack of segregation of duties, inadequate or missing supporting documentation or inadequate oversight by entity executives or those in charge of governance.
Not only does LenderLink[R] help increase staff productivity, it facilitates segregation of duties when boarding loans.
Most small-business clients have inherent embezzlement risks stemming from small, unsophisticated accounting functions that lack segregation of duties. Often the owner doesn't know how to combat these risks.
This fact calls for change in approach to the security, a cutting-edge one should balance traditional defensive (namely, access controls and Segregation of Duties) mechanisms and proactive measures.
In all three examples, the lack of segregation of duties made the frauds possible or helped to conceal them.
Our segregation of duties functionalities means MENTIS 8 also allows stakeholders across the IT, business, and security and compliance groups to collaborate to achieve comprehensive and consistent data security.
6) Segregation of duties: Ensure that the person reconciling the bank accounts is different than the check signer and the person mailing the checks.
> Segregation of duties so that no one individual has the physical and system access to control all phases of a business process.
The solution enables compliance through access control and segregation of duties, complete visibility, and control that's driven by identity intelligence and business objectives.
that automates segregation of duties, sensitive access, emergency access and secure