Adequacy and Inadequacy of Segregation of Duties

Adequacy and Inadequacy of Segregation of Duties

What is the purpose behind segregation of duties?

Segregation of duties is one of the most important or vital part of an organizational design. It is an essential element for the development of an effective computing environment and control plan. It helps in the partition of four fundamental functions of event processing; Authorization event, Executing event, recording event and safeguarding events. The reason underlying the concept of segregation of duties is simple. With the help of an appropriate organizational control plan; not a single employee would be in a place ...