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Segregation of Duties Pdf

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Book Description:

This report begins with a evaluate of segregation of duties and delicate entry controls, and explanation why each topics are sometimes misunderstood by the audit and compliance group. It then provides an eleven-step technique for assessing business processes to seek out gaps the place SoD and SA controls are crucial, establishing these controls, testing them for effectiveness, and documenting the method for outdoor evaluate. The book consists of (as appendices) a number of Excel spreadsheets giving examples of SoD and SA guidelines, and of functionality listings to assist assess control dangers in key business processes.




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