Please note that the content on this page is retired. This content is not maintained and may contain information or links that are out of date.

Segregation of duties is an important mandate of Sarbanes-Oxley. Non-public companies can also benefit from this concept. Introduce segregation of duties to the enterprise to reduce the risk of fraud and errors in financial reporting.

Why Segregate Duties?

Segregation of duties is conducted for the purposes of determining who has access to the enterprise's systems and where potential conflicts may exist. Conflicts arise when an employee's job responsibilities overlap into another area, possibly allowing financial fraud to occur. Ensuring proper segregation of duties minimizes these conflicts and creates compliance with Section 404 of Sarbanes-Oxley.

Related Content

Hide Details

Search Code: 6405
Published: April 18, 2006
Last Revised: April 18, 2006


Get Access

Get Instant Access
To unlock the full content, please fill out our simple form and receive instant access.