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Segregation of Duties Checklist


BDO Consulting’s Fraud Prevention practice is pleased to present the 2009 Segregation of Duties Checklist. BDO has developed this tool to assist organizations in identifying fraud risks due to a lack of segregation of duties. Segregation of duties is one of the key concepts of internal controls. The concept of segregation of duties is to separate the following responsibilities in each business process: • Custody of assets • Record keeping • Authorization • Reconciliation Ideally, no individual employee should handle more than one of the above-noted functions in a process. When an organization separates these functions among its employees, it has implemented a strong internal control, which may deter and prevent employee fraud.

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