As I understand it: SEGREGATION OF DUTIES DEFINED
A fundamental element of internal control is the segregation of certain key duties. The basic idea underlying SOD is that no employee or group of employees should be in a position both to perpetrate and to conceal errors or fraud in the normal course of their duties. In general, the principal incompatible duties to be segregated are: * Custody of assets. * Authorization or approval of related transactions affecting those assets. * Recording or reporting of related transactions. Traditional systems of internal control rely on assigning certain responsibilities to different individuals or segregating incompatible functions. The general premise of SOD is to prevent one person from having both access to assets and responsibility for maintaining the accountability of those assets. Can a Change Manager be a Change Implementer without breaking the rules? Based on the above definition I would assume the answer is No they cannot be the same. Respectfully, William Abdo Verio - Boca Raton Remedy Administration Group 561-912-2434 From: Action Request System discussion list(ARSList) [mailto:[email protected]] On Behalf Of John Kelley Sent: Friday, March 26, 2010 10:02 AM To: [email protected] Subject: Change Manager - Change Implementor List Just a conversation to understand Segregation of duties Can a Change Manager be a Change Implementor without breaking the rules? I guess the Manager could approve the request and implement that change. Is it morally right? The Change assignee is someone different so there is an other person involved. JK ************************************************************* This e-mail message, including any attachments, is for the sole use of the addressee(s) to whom it has been sent, and may contain information that is confidential or legally protected. If you are not the intended recipient or have received this message in error, you are not authorized to copy, distribute, or otherwise use this message or its attachments. Please notify the sender immediately by return e-mail and permanently delete this message and any attachments. Dunkin' Brands Inc. makes no warranty that this e-mail is error or virus free.
