Segregation of Duties Matrix Sample

2349EGP

Segregation of certain key duties is a Significant component of internal control. And as a very important feature of segregation of duties is that no one inside the organization has exclusive control over any transaction or group of transactions.
This document is a worksheet created to highlight conflicting duties performed by one individual or group of individuals. This document is very important for the audit team and they should use it to identify potentially commingled duties within accounting processes that may constitute a control weakness.