Hi Christine, A big topic that should permeate the culture and policy expectations of any organization that engages in and deals with fiscal matters. For Indiana University I'll point you to a few policies:
1. Segregation of Duties for Payroll Processing: http://policies.iu.edu/policies/categories/financial/payroll-administration/FIN-PAY-IV-200-segregation-of-duties-for-payroll-processing.shtml (which Internal Audit departments conduct audits often as this is critical area where nefarious activity is uncovered...hence, the need to have separate people doing separate duties for payroll duties). 2. Internal Controls: http://policies.iu.edu/policies/categories/financial/accounting-administration/FIN-ACC-I-470-internal-controls.shtml (do note, in the "Definitions" section, where the text is bolded for an "internal control environment", the second bullet states: "An organizational structure that promotes separation of duties and decreases conflicts of interest." (permeate the culture and policy expectations...). 3. Fraud: http://policies.iu.edu/policies/categories/financial/accounting-administration/FIN-ACC-I-35-fraud.shtml (pretty self-explanatory). 4. Fiscal Misconduct: http://policies.iu.edu/policies/categories/financial/accounting-administration/FIN-ACC-I-30-fiscal-misconduct.shtml (ditto) Hope this is helpful and feel free to contact me if you have any questions. Best, T. Michael Ford Indiana University From: [email protected] [mailto:[email protected]] On Behalf Of Christine Tata Sent: Wednesday, April 01, 2015 11:25 AM To: [email protected] Subject: [acupa-l] Separation of Duties policies Good afternoon, all - How have your institutions handled your policies on the separation or segregation of fiscal duties? Although we are currently working on some detailed anti-fraud policies, we have so far thought we would have a separate policy, fairly brief, requiring appropriate separation of duties. Does anyone else have a separate policy on separation of duties? Or do you have that provision rolled up into your comprehensive anti-fraud policies? Thanks so much to all those who can share examples or just thoughts in general. Christine * * * Christine Tata, Ph.D. Director of Policy Administration UT Southwestern Medical Center 5323 Harry Hines Boulevard B2.100 / Mail Code 9002 Dallas, Texas 75390-9002 214-648-2866 ________________________________ UT Southwestern Medical Center The future of medicine, today. ATTN: Please be aware that when you respond to an ACUPA-L e-mail, the reply will be distributed to the ENTIRE list of members. If you do NOT want to send an e-mail to everyone, please reply directly to the individual who initiated the query (their e-mail address appears in the "From" line of their original e-mail). If you wish to remove yourself from the ACUPA e-mail list, please go to the following website and complete the form. We will remove you from the list within 24 hours, during normal business hours. http://www.acupa.org/MembershipForm_Discontinue.html If you have questions about the ACUPA e-list, please contact Jamie Parris at [email protected]<mailto:[email protected]?subject=ACUPA%20e-list%20assistance> or 607-255-6837.
