Separation of Duties
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Separation of Duties Overview
What is “Separation of Duties?” Separation of duties is the means by which no one person has sole control over... -
Cash and Check Handling
Overview It is important to establish effective internal controls for handling cash and checks that are received. Internal controls are... -
Compensating Controls
Overview Sometimes a small department has a limited number of employees, making it difficult or impossible to establish adequate separation...