Segregation of Duties definition

Segregation of Duties means the assignment of different people in the responsibility of authorising transactions, recording transactions and maintaining custody of assets with the intention of reducing the opportunities to allow any person to be in a position to both perpetrate and conceal fraud or error due to fraud in the normal course of their duties.
Segregation of Duties means a method of process control to manage conflict of interest, the appearance of conflict of interest, and errors or fraud. It restricts the amount of power held by any one individual. It puts a barrier in place to prevent errors or fraud that may be perpetrated by one individual.
Segregation of Duties means the assignment of different people in the responsibility of authorising transactions, recording transactions and maintaining custody of assets with the intention of reducing the opportunities to allow any person to be in a position to both perpetrate and conceal fraud or error due to fraud in the normal course of his or her duties. SNR means Standards for National VET Regulator (NVR) Registered Training Organisations. State means the Crown in right of the State of Victoria. Statement of Expectations means the Statement of Expectations: Principles and obligations for government contracted training providers in Victoria, released 19 April 2013.

Examples of Segregation of Duties in a sentence

  • Segregation of Duties AEDA Tools must ensure proper segregation of conflicting duties to reduce the opportunity for unauthorized or unintentional modification or misuse of data or resources.


More Definitions of Segregation of Duties

Segregation of Duties means the assignment of different people in the responsibility of authorising transactions, recording transactions and maintaining custody of assets with the intention of reducing the opportunities to allow any person to be in a position to both perpetrate and conceal fraud or error due to fraud in the normal course of his or her duties. SNR means Standards for National VET Regulator (NVR) Registered Training Organisations.
Segregation of Duties means an internal control to mitigate risk, where no single Employee handles a transaction from beginning to end.
Segregation of Duties or “SOD” means an internal control designed to prevent error and fraud by ensuring that at least two individuals are responsible for the separate parts of a task.
Segregation of Duties means a separation of responsibilities in undertaking a task to minimize the likelihood of compromising security
Segregation of Duties means no single person handles a transaction from beginning to end.
Segregation of Duties means no single staff member shall be responsible for initiating, processing and recording financial transactions. The premise is one staff member must not have access to both physical assets and the related accounting records, or to all phases of a transaction. For purposes of accounting in the afterschool program, this means:
Segregation of Duties means that no more than three of the five procurement roles (budgeting, requisition, commitment, receipt and payment) related to any single procurement may be performed by any one individual. The Agency’s Segregation of Duties rules are attached to this procedure as Appendix ‘B’.