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tion of duties is a classic security method to manage conflict of interest, the appearance of conflict of interest, and fraud. It restricts the amount of power held by any one individual. It puts a barrier in place to prevent fraud that may be perpetrated by one individual. Fraud will still occur if there is collusion. To be certain that you have identified all separation of duties issues, you will first need to create an information flow diagram for every function within each area of the organization. However common sense can help identify a large number of situations where separation of duties is appropriate. For instance, positions that handle money, valuable items, and new and attractive items (think iPad after it first came out), require a number of controls. Although there are a number of similar controls among organizations, specific controls are relatively different between industries. There is no complete matrix that may be applied to all organizations. separation of duties within each company is unique. Since separation of duties equates to additional cost because it often increases head count, a risk assessment should first be performed to determine whether it is necessary, or whether compensating controls are adequate. As you are aware, management may decide to accept, reject, or divert the risk instead of controlling the risk through separation of duties. It is a balance between the cost and the amount of risk being considered and addressed. Once this is decided, management may determine where separation of duties will be applied.

via Separation of Duties in Information Technology.

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