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5. Separation of Duties

Separation of Duties

• 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...