Ann works at a small company and she is concerned that there is no oversight in the finance department;
specifically, that Joe writes, signs and distributes paycheques, as well as other expenditures. Which of the
following controls can she implement to address this concern?
Time of day restrictions
Separation of duties
Separation of duties divides administrator or privileged tasks into separate groupings, which in turn, is
individually assigned to unique administrators. This helps in fraud prevention, error reduction, as well as conflict
of interest prevention. For example, those who configure security should not be the same people who test
security. In this case, Joe should not be allowed to write and sign paycheques.