Professional Documents
Culture Documents
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 23 24 25 26 27 28 29 30 31 32
Purchases
Mail Check
Ship Inventory
2 Prepare Check X X X
3 Review, Authorize or Sign Checks X X X X X
4 Mail Check X X X X X X X
5 Investigate Discrepancies or Issues X X X X X X X X X X X X X X X X
6 Edit Vendor Master File X X X X X X X X X X X
7 Initiate Purchase of Fixed Assets X X X X X X X X X X X X
8 Authorize Purchases of Fixed Assets X X X X X X X X X X X X
Fixed Assets
408528937.xls Page 1 of 23
Expenditure Fixed Assets Inventory
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 23 24 25 26 27 28 29 30 31 32
Purchases
Mail Check
Ship Inventory
408528937.xls Page 2 of 23
Expenditure Fixed Assets Inventory
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 23 24 25 26 27 28 29 30 31 32
Purchases
Mail Check
Ship Inventory
61 Prepare Deposits
62 Deposit Cash Receipts
63 Reconcile Cash Accounts X X
64 Investigate Discrepancies or Issues - Cash X X X X X X X X X X X X
65 Access to Cash
66 Define the Financial Closing and Reporting Process
67 Initiate Non-Routine Transactions
68 Review, Evaluate and Approve Non-Routine
Financial Accounting
Transactions
69 Record Non-Routine Transactions
70 Initiate Journal Entries
71 Approve Journal Entries
72 Post Journal Entries to General Ledger X X X X X X X X X
73 Prepare Consolidation
74 Review and Approve Consolidation
75 Generate Internal Drafts of Financial Statements
76 Review and Approve Financial Statements
77 Monitor Suspense or Clearing Accounts Usage X X X X X X X X
78 Maintain Chart of Accounts X X X X X X X X X X X X X X X X X X
79 Initiate Request to Alter Transactional Data X X X X X
80
IT
408528937.xls Page 3 of 23
Payroll Revenue Treasury
33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59
Reconcile Invest/Borrow/Derivative
Prepare Payroll Checks
Sign Payroll Checks
Rates
Complaints
Adjustments
Transactions
Transactions
Transactions
Accounts
Accounts
Investigate Discrepancies or Issues
Edit Invest/Borrow/Derivative Master Files
Initiate Payroll Check
Approve Invest/Borrow/Derivative
Record Invest/Borrow/Derivative
Review/Analyze Invest/Borrow/Derivative
Disbursements
Discrepancies
Initiate Invest/Borrow/Derivative
SOD Framework
2 Prepare Check
3 Review, Authorize or Sign Checks
4 Mail Check X
5 Investigate Discrepancies or Issues X X
6 Edit Vendor Master File X X X
7 Initiate Purchase of Fixed Assets X X
8 Authorize Purchases of Fixed Assets X
Fixed Assets
408528937.xls Page 4 of 23
Payroll Revenue Treasury
33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59
Reconcile Invest/Borrow/Derivative
Prepare Payroll Checks
Sign Payroll Checks
Rates
Complaints
Adjustments
Transactions
Transactions
Transactions
Accounts
Accounts
Investigate Discrepancies or Issues
Edit Invest/Borrow/Derivative Master Files
Initiate Payroll Check
Approve Invest/Borrow/Derivative
Record Invest/Borrow/Derivative
Review/Analyze Invest/Borrow/Derivative
Disbursements
Discrepancies
Initiate Invest/Borrow/Derivative
SOD Framework
408528937.xls Page 5 of 23
Payroll Revenue Treasury
33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59
Reconcile Invest/Borrow/Derivative
Prepare Payroll Checks
Sign Payroll Checks
Rates
Complaints
Adjustments
Transactions
Transactions
Transactions
Accounts
Accounts
Investigate Discrepancies or Issues
Edit Invest/Borrow/Derivative Master Files
Initiate Payroll Check
Approve Invest/Borrow/Derivative
Record Invest/Borrow/Derivative
Review/Analyze Invest/Borrow/Derivative
Disbursements
Discrepancies
Initiate Invest/Borrow/Derivative
SOD Framework
61 Prepare Deposits X
62 Deposit Cash Receipts X
63 Reconcile Cash Accounts X X X
64 Investigate Discrepancies or Issues - Cash X X
65 Access to Cash X X
66 Define the Financial Closing and Reporting Process X X
67 Initiate Non-Routine Transactions
68 Review, Evaluate and Approve Non-Routine
Financial Accounting
Transactions
69 Record Non-Routine Transactions
70 Initiate Journal Entries
71 Approve Journal Entries
72 Post Journal Entries to General Ledger X X X
73 Prepare Consolidation
74 Review and Approve Consolidation
75 Generate Internal Drafts of Financial Statements
76 Review and Approve Financial Statements
77 Monitor Suspense or Clearing Accounts Usage X X X X X X
78 Maintain Chart of Accounts X X X X
79 Initiate Request to Alter Transactional Data X X X
80
IT
408528937.xls Page 6 of 23
Cash Mgmt Financial Accounting IT
60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81
Data
Review, Evaluate and Approve Non-
Process
Initiate Non-Routine Transactions
Prepare Consolidation
Review and Approve Consolidation
Usage
Routine Transactions
Statements
SOD Framework
2 Prepare Check X
3 Review, Authorize or Sign Checks X X
4 Mail Check X X X
5 Investigate Discrepancies or Issues X X X X X
6 Edit Vendor Master File X X X X X
7 Initiate Purchase of Fixed Assets X X
8 Authorize Purchases of Fixed Assets X X
Fixed Assets
408528937.xls Page 7 of 23
Cash Mgmt Financial Accounting IT
60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81
Data
Review, Evaluate and Approve Non-
Process
Initiate Non-Routine Transactions
Prepare Consolidation
Review and Approve Consolidation
Usage
Routine Transactions
Statements
SOD Framework
408528937.xls Page 8 of 23
Cash Mgmt Financial Accounting IT
60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81
Data
Review, Evaluate and Approve Non-
Process
Initiate Non-Routine Transactions
Prepare Consolidation
Review and Approve Consolidation
Usage
Routine Transactions
Statements
SOD Framework
61 Prepare Deposits X X X X
62 Deposit Cash Receipts X X X X X
63 Reconcile Cash Accounts X X X X X
64 Investigate Discrepancies or Issues - Cash X X X X X X X X X
65 Access to Cash X X
66 Define the Financial Closing and Reporting Process X
67 Initiate Non-Routine Transactions X X X
Transactions
69 Record Non-Routine Transactions X X X
70 Initiate Journal Entries X X
71 Approve Journal Entries X X
72 Post Journal Entries to General Ledger X X X X X X
73 Prepare Consolidation X
74 Review and Approve Consolidation X
75 Generate Internal Drafts of Financial Statements X
76 Review and Approve Financial Statements X
77 Monitor Suspense or Clearing Accounts Usage X X X X X
78 Maintain Chart of Accounts X X X X X
79 Initiate Request to Alter Transactional Data X X X
80
IT
408528937.xls Page 9 of 23
Description of all the potential conflicts
(these are mapped graphically in the [SOD Framework Table] Tab of this worksheet)
1-3. Review, Authorize or Sign Checks conflicts with Initiate Checks for Expenditures. Checks should be signed by someone who did not initiate or prepare the
check, in order to minimize the potential for concealment of fraud.
1-4. Mail Check conflicts with Initiate Checks for Expenditures. Signed checks should be delivered to someone independent of both the preparer and the initiator of
the check for prompt mailing, in order to minimize the potential for concealment of fraud.
1-5. Investigate Discrepancies or Issues - Expenditure conflicts with Initiate Checks for Expenditure. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
2-3. Review, Authorize or Sign Checks conflicts with Prepare Check. Checks should be signed by someone who did not initiate or prepare the check, in order to
minimize the potential for concealment of fraud.
2-4. Mail Check conflicts with Prepare Check. Signed checks should be delivered to someone independent of both the preparer and the initiator of the check for
prompt mailing, in order to minimize the potential for concealment of fraud.
2-5. Investigate Discrepancies or Issues - Expenditure conflicts with Prepare Check. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
2-60. Open Mail, Copy Checks Received conflicts with Prepare Check. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
3-4. Review, Authorize or Sign Checks conflicts with Mail Check. Signed checks should be delivered to someone independent of both the preparer and the initiator
of the check for prompt mailing, in order to minimize the potential for concealment of fraud.
3-5. Investigate Discrepancies or Issues - Expenditure conflicts with Review, Authorize or Sign Checks. If one individual has responsibility for more than one of
these functions, that individual could misappropriate assets and conceal the misappropriation.
3-6. Review, Authorize or Sign Checks conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of these functions, that individual
could conceal errors or fraudulent activity.
3-60. Open Mail, Copy Checks Received conflicts with Review, Authorize or Sign Checks. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
3-63. Reconcile Cash Accounts conflicts with Review, Authorize or Sign Checks. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
4-5. Investigate Discrepancies or Issues - Expenditure conflicts with Mail Check. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
4-7. Mail Check conflicts with Initiate Purchase of Fixed Assets. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
4-15. Mail Check conflicts with Initiate Purchase of Inventory. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
4-23. Mail Check conflicts with Initiate Checks for Inventory Purchases. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
4-33. Mail Check conflicts with Initiate Payroll Check. If one individual has responsibility for more than one of these functions, that individual could misappropriate
assets and conceal the misappropriation.
4-60. Open Mail, Copy Checks Received conflicts with Mail Check. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
4-63. Reconcile Cash Accounts conflicts with Mail Check. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
4-72. Mail Check conflicts with Post Journal Entries to General Ledger. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
5-6. Investigate Discrepancies or Issues - Expenditure conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of these
functions, that individual could conceal errors or fraudulent activity.
5-7. Investigate Discrepancies or Issues - Expenditure conflicts with Initiate Purchase of Fixed Assets. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
5-8. Investigate Discrepancies or Issues - Expenditure conflicts with Authorize Purchases of Fixed Assets. If one individual has responsibility for more than one of
these functions, that individual could misappropriate assets and conceal the misappropriation.
5-10. Investigate Discrepancies or Issues - Expenditure conflicts with Initiate Disposal of Fixed Assets. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
5-12. Access and/or Custody to Fixed Assets conflicts with Investigate Discrepancies or Issues - Expenditure. One person should not have responsibility for Custody
of assets and Following up of discrepancies or issues.
5-14. Investigate Discrepancies or Issues - Expenditure conflicts with Edit Fixed Asset Master File. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
5-15. Investigate Discrepancies or Issues - Expenditure conflicts with Initiate Purchase of Inventory. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
5-24. Ship Inventory conflicts with Investigate Discrepancies or Issues - Expenditure. One person should not have responsibility for Custody of assets and Following
up of discrepancies or issues, in order to minimize the potential concealment of fraud.
5-29. Investigate Discrepancies or Issues - Expenditure conflicts with Approve Changes to Inventory Cost/Quantity (including disposal). If one individual has
responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
5-30. Investigate Discrepancies or Issues - Expenditure conflicts with Maintain Inventory Records. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
5-31. Investigate Discrepancies or Issues - Expenditure conflicts with Edit Inventory Master File. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
5-32. Access and/or Custody to Inventory conflicts with Investigate Discrepancies or Issues - Expenditure. One person should not have responsibility for Custody of
assets and Following up of discrepancies or issues, in order to minimize the potential concealment of fraud.
5-41. Investigate Discrepancies or Issues - Expenditure conflicts with Edit Payroll Master File. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
5-49. Investigate Discrepancies or Issues - Expenditure conflicts with Independently Investigate A/R Discrepancies. If one individual has responsibility for more than
one of these functions, that individual could misappropriate assets and conceal the misappropriation.
408528937.xls Page 10 of 23
Risk Risk Description
Reference
5-72. Investigate Discrepancies or Issues - Expenditure conflicts with Post Journal Entries to General Ledger. If one individual has responsibility for more than one of
these functions, that individual could conceal errors or fraudulent activity.
5-77. Investigate Discrepancies or Issues - Expenditure conflicts with Monitor Suspense or Clearing Accounts Usage. If one individual has responsibility for more
than one of these functions, that individual could conceal errors or fraudulent activity.
5-78. Investigate Discrepancies or Issues - Expenditure conflicts with Maintain Chart of Accounts. One person should not have responsibility for following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
5-80. Investigate Discrepancies or Issues - Expenditure conflicts with Edit Transactional Data. If one individual has responsibility for more than one of these
functions, that individual could conceal errors or fraudulent activity.
5-81. Investigate Discrepancies or Issues - Expenditure conflicts with Approve Editing of Transactional Data. If one individual has responsibility for more than one of
these functions, that individual could conceal errors or fraudulent activity.
6-7. Initiate Purchase of Fixed Assets conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of these functions, that individual
could conceal errors or fraudulent activity.
6-8. Authorize Purchases of Fixed Assets conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
6-9. Record Fixed Asset Transactions conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of these functions, that individual
could conceal errors or fraudulent activity.
6-10. Initiate Disposal of Fixed Assets conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of these functions, that individual
could conceal errors or fraudulent activity.
6-11. Reconcile Fixed Assets Subsidiary Ledger to General Ledger conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of
these functions, that individual could conceal errors or fraudulent activity.
6-12. Access and/or Custody to Fixed Assets conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
6-13. Investigate Discrepancies or Issues - Fixed Assets conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of these
functions, that individual could conceal errors or fraudulent activity.
6-15. Initiate Purchase of Inventory conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of these functions, that individual
could conceal errors or fraudulent activity.
6-24. Ship Inventory conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of these functions, that individual could conceal
errors or fraudulent activity.
6-28. Investigate Discrepancies or Issues - Inventory conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of these functions,
that individual could conceal errors or fraudulent activity.
6-49. Independently Investigate A/R Discrepancies conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
6-50. Investigate Discrepancies or Issues - Revenue conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of these functions,
that individual could conceal errors or fraudulent activity.
6-58. Investigate Discrepancies or Issues - Treasury conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of these functions,
that individual could conceal errors or fraudulent activity.
6-64. Investigate Discrepancies or Issues - Cash conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
6-77. Monitor Suspense or Clearing Accounts Usage conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of these functions,
that individual could conceal errors or fraudulent activity.
6-79. Initiate Request to Alter Transactional Data conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
6-80. Edit Transactional Data conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of these functions, that individual could
conceal errors or fraudulent activity.
6-81. Approve Editing of Transactional Data conflicts with Edit Vendor Master File. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
7-8. Initiate Purchase of Fixed Assets conflicts with Authorize Purchases of Fixed Assets. One person should not have responsibility over both the access to assets
and the responsibility for maintaining the accountability for such assets.
7-9. Initiate Purchase of Fixed Assets conflicts with Record Fixed Asset Transactions. One person should not have responsibility over both the access to assets and
the responsibility for maintaining the accountability for such assets.
7-10. Initiate Purchase of Fixed Assets conflicts with Initiate Disposal of Fixed Assets. One person should not have responsibility over both the access to assets and
the responsibility for maintaining the accountability for such assets.
7-11. Initiate Purchase of Fixed Assets conflicts with Reconcile Fixed Assets Subsidiary Ledger to General Ledger. One person should not have responsibility over
both the access to assets and the responsibility for maintaining the accountability for such asset.
7-12. Initiate Purchase of Fixed Assets conflicts with Access and/or Custody to Fixed Assets. One person should not have responsibility over both the access to
assets and the responsibility for maintaining the accountability for such assets.
7-13. Investigate Discrepancies or Issues - Fixed Assets conflicts with Initiate Purchase of Fixed Assets. If one individual has responsibility for more than one of
these functions, that individual could misappropriate assets and conceal the misappropriation.
7-14. Initiate Purchase of Fixed Assets conflicts with Edit Fixed Asset Master File. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
7-28. Investigate Discrepancies or Issues - Inventory conflicts with Initiate Purchase of Fixed Assets. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
7-32. Access and/or Custody to Inventory conflicts with Initiate Purchase of Inventory. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
7-49. Independently Investigate A/R Discrepancies conflicts with Initiate Purchase of Fixed Assets. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
7-58. Investigate Discrepancies or Issues - Treasury conflicts with Initiate Purchase of Fixed Assets. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
7-64. Investigate Discrepancies or Issues - Cash conflicts with Initiate Purchase of Fixed Assets. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
408528937.xls Page 11 of 23
Risk Risk Description
Reference
7-78. Initiate Purchase of Fixed Assets conflicts with Maintain Chart of Accounts. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
8-9. Authorize Purchases of Fixed Assets conflicts with Record Fixed Asset Transactions. One person should not have responsibility over both the access to assets
and the responsibility for maintaining the accountability for such assets.
8-10. Initiate Disposal of Fixed Assets conflicts with Authorize Purchases of Fixed Assets. One person should not have responsibility over both the access to assets
and the responsibility for maintaining the accountability for such assets.
8-11. Authorize Purchases of Fixed Assets conflicts with Reconcile Fixed Assets Subsidiary Ledger to General Ledger. One person should not have responsibility
over both the access to assets and the responsibility for maintaining the accountability for such assets.
8-12. Authorize Purchases of Fixed Assets conflicts with Access and/or Custody to Fixed Assets. One person should not have responsibility over both the access to
assets and the responsibility for maintaining the accountability for such assets.
8-13. Investigate Discrepancies or Issues - Fixed Assets conflicts with Authorize Purchase of Fixed Assets. If one individual has responsibility for more than one of
these functions, that individual could misappropriate assets and conceal the misappropriation.
8-14. Authorize Purchases of Fixed Assets conflicts with Edit Fixed Asset Master File. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
8-30. Authorize Purchases of Fixed Assets conflicts with Access to the Maintain Inventory Records. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
8-31. Authorize Purchases of Fixed Assets conflicts with Edit Inventory Master File. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
8-32. Access and/or Custody to Inventory conflicts with Authorize Purchases of Fixed Assets. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
8-58. Investigate Discrepancies or Issues - Treasury conflicts with Authorize Purchase of Fixed Assets. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
8-64. Investigate Discrepancies or Issues - Cash conflicts with Authorize Purchases of Fixed Assets. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
8-78. Authorize Purchases of Fixed Assets conflicts with Maintain Chart of Accounts. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
9-10. Initiate Disposal of Fixed Assets conflicts with Record Fixed Asset Transactions. One person should not have responsibility over both the access to assets and
the responsibility for maintaining the accountability for such assets.
9-11. Record Fixed Asset Transactions conflicts with Reconcile Fixed Assets Subsidiary Ledger to General Ledger. One person should not have responsibility over
both the access to assets and the responsibility for maintaining the accountability for such assets.
9-12. Record Fixed Asset Transactions conflicts with Access and/or Custody to Fixed Assets. One person should not have responsibility over both the access to
assets and the responsibility for maintaining the accountability for such assets.
9-13. Investigate Discrepancies or Issues - Fixed Assets conflicts with Record Fixed Asset Transactions. If one individual has responsibility for more than one of
these functions, that individual could misappropriate assets and conceal the misappropriation.
9-14. Record Fixed Asset Transactions conflicts with Edit Fixed Asset Master File. One person should not have responsibility over both the access to assets and the
responsibility for maintaining the accountability for such assets.
10-11. Initiate Disposal of Fixed Assets conflicts with Reconcile Fixed Assets Subsidiary Ledger to General Ledger. One person should not have responsibility over
both the access to assets and the responsibility for maintaining the accountability for such assets.
10-12. Initiate Disposal of Fixed Assets conflicts with Access and/or Custody to Fixed Assets. One person should not have responsibility over both the access to
assets and the responsibility for maintaining the accountability for such assets.
10-13. Investigate Discrepancies or Issues - Fixed Assets conflicts with Initiate Disposal of Fixed Assets. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
10-14. Initiate Disposal of Fixed Assets conflicts with Edit Fixed Asset Master File. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
10-28. Investigate Discrepancies or Issues - Inventory conflicts with Initiate Disposal of Fixed Assets. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
10-30. Initiate Disposal of Fixed Assets conflicts with Maintain Inventory Records. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
10-31. Initiate Disposal of Fixed Assets conflicts with Edit Inventory Master File. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
10-32. Access and/or Custody to Inventory conflicts with Initiate Disposal of Fixed Assets. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
10-49. Independently Investigate A/R Discrepancies conflicts with Initiate Disposal of Fixed Assets. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
10-50. Investigate Discrepancies or Issues - Revenue conflicts with Initiate Disposal of Fixed Assets. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
10-58. Investigate Discrepancies or Issues - Treasury conflicts with Initiate Disposal of Fixed Assets. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
10-64. Investigate Discrepancies or Issues - Cash conflicts with Initiate Disposal of Fixed Assets. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
10-78. Initiate Disposal of Fixed Assets conflicts with Maintain Chart of Accounts. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
11-12. Access and/or Custody to Fixed Assets conflicts with Reconcile Fixed Assets Subsidiary Ledger to General Ledger. One person should not have responsibility
over both the access to assets and the responsibility for maintaining the accountability for such assets.
11-13. Investigate Discrepancies or Issues - Fixed Assets conflicts with Reconcile Fixed Assets Subsidiary Ledger to General Ledger . If one individual has
responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
11-14. Reconcile Fixed Assets Subsidiary Ledger to General Ledger conflicts with Edit Fixed Asset Master File. If one individual has responsibility for more than one of
these functions, that individual could misappropriate assets and conceal the misappropriation.
12-13. Access and/or Custody to Fixed Assets conflicts with Investigate Discrepancies or Issues - Fixed Assets. One person should not have responsibility for Custody
of assets and Following up of discrepancies or issues.
408528937.xls Page 12 of 23
Risk Risk Description
Reference
12-14. Access and/or Custody to Fixed Assets conflicts with Edit Fixed Asset Master File. One person should not have responsibility for Custody of Assets and Access
to Master files, in order to minimize the potential concealment of fraud.
12-28. Access and/or Custody to Fixed Assets conflicts with Investigate Discrepancies or Issues - Inventory. One person should not have responsibility for Custody of
assets and Following up of discrepancies or issues.
12-30. Access and/or Custody to Fixed Assets conflicts with Inventory Maintain Inventory Records. One person should not have responsibility for Custody of Assets
and Access to Master files, in order to minimize the potential concealment of fraud.
12-31. Access and/or Custody to Fixed Assets conflicts with Edit Inventory Master File. One person should not have responsibility for Custody of Assets and Access to
Master files, in order to minimize the potential concealment of fraud.
12-49. Access and/or Custody to Fixed Assets conflicts with Independently Investigate A/R Discrepancies. One person should not have responsibility for Custody of
assets and Following up of discrepancies or issues.
12-50. Access and/or Custody to Fixed Assets conflicts with Investigate Discrepancies or Issues - Revenue. One person should not have responsibility for Custody of
assets and Following up of discrepancies or issues.
12-58. Access and/or Custody to Fixed Assets conflicts with Investigate Discrepancies or Issues - Treasury. One person should not have responsibility for Custody of
assets and Following up of discrepancies or issues.
12-64. Access and/or Custody to Fixed Assets conflicts with Investigate Discrepancies or Issues - Cash. One person should not have responsibility for Custody of
assets and Following up of discrepancies or issues.
12-72. Access and/or Custody to Fixed Assets with Post Journal Entries to General Ledger. If one individual has responsibility for more than one of these functions,
that individual could conceal errors or fraudulent activity.
12-78. Access and/or Custody to Fixed Assets conflicts with Maintain Chart of Accounts. One person should not have responsibility for Custody of Assets and Access
to Master files, in order to minimize the potential concealment of fraud.
13-14. Investigate Discrepancies or Issues - Fixed Assets conflicts with Edit Fixed Asset Master File. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
13-15. Investigate Discrepancies or Issues - Fixed Assets conflicts with Initiate Purchase of Inventory. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
13-24. Ship Inventory conflicts with Investigate Discrepancies or Issues - Fixed Assets. One person should not have responsibility for Custody of assets and Following
up of discrepancies or issues, in order to minimize the potential concealment of fraud.
13-29. Investigate Discrepancies or Issues - Fixed Assets conflicts with Approve Changes to Inventory Cost/Quantity (including disposal). If one individual has
responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
13-30. Investigate Discrepancies or Issues - Fixed Assets conflicts with Maintain Inventory Records. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
13-31. Investigate Discrepancies or Issues - Fixed Assets conflicts with Edit Inventory Master File. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
13-32. Access and/or Custody to Inventory conflicts with Investigate Discrepancies or Issues - Fixed Assets. One person should not have responsibility for Custody of
assets and Following up of discrepancies or issues, in order to minimize the potential concealment of fraud.
13-49. Investigate Discrepancies or Issues - Fixed Assets conflicts with Independently Investigate A/R Discrepancies. If one individual has responsibility for more than
one of these functions, that individual could misappropriate assets and conceal the misappropriation.
13-72. Investigate Discrepancies or Issues - Fixed Assets conflicts with Post Journal Entries to General Ledger. If one individual has responsibility for more than one
of these functions, that individual could conceal errors or fraudulent activity.
13-77. Investigate Discrepancies or Issues - Fixed Assets conflicts with Monitor Suspense or Clearing Accounts Usage. If one individual has responsibility for more
than one of these functions, that individual could conceal errors or fraudulent activity.
13-78. Investigate Discrepancies or Issues - Fixed Assets conflicts with Maintain Chart of Accounts. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
13-80. Investigate Discrepancies or Issues - Fixed Assets conflicts with Edit Transactional Data. If one individual has responsibility for more than one of these
functions, that individual could conceal errors or fraudulent activity.
13-81. Investigate Discrepancies or Issues - Fixed Assets conflicts with Approve Editing of Transactional Data. If one individual has responsibility for more than one of
these functions, that individual could conceal errors or fraudulent activity.
14-15. Initiate Purchase of Inventory conflicts with Access to the Edit Fixed Asset Master File. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
14-28. Investigate Discrepancies or Issues - Inventory conflicts with Edit Fixed Asset Master File. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
14-49. Independently Investigate A/R Discrepancies conflicts with Edit Fixed Asset Master File. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
14-50. Investigate Discrepancies or Issues - Revenue conflicts with Edit Fixed Asset Master File. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
14-58. Investigate Discrepancies or Issues - Treasury conflicts with Edit Fixed Asset Master File. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
14-64. Investigate Discrepancies or Issues - Cash conflicts with Edit Fixed Asset Master File. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
14-77. Edit fixed asset master file conflicts with Monitor Suspense or Clearing Accounts Usage. If one individual has responsibility for more than one of these
functions, that individual could conceal errors or fraudulent activity.
14-79. Edit fixed asset master file conflicts with Initiate Request to Alter Transactional Data. If one individual has responsibility for more than one of these functions,
that individual could conceal errors or fraudulent activity.
14-80. Edit fixed asset master file conflicts with Edit Transactional Data. If one individual has responsibility for more than one of these functions, that individual could
conceal errors or fraudulent activity.
14-81. Edit fixed asset master file conflicts with Approve Editing of Transactional Data. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
15-16. Initiate Purchase of Inventory conflicts with Input Purchase Orders. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
15-17. Authorize Inventory or Expenditure Purchases conflicts with Initiate Purchase of Inventory. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
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Risk Risk Description
Reference
15-18. Initiate Purchase of Inventory conflicts with Verify and Process Receipt of Inventory. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
15-23. Initiate Purchase of Inventory conflicts with Initiate Checks for Inventory Purchases. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
15-24. Initiate Purchase of Inventory conflicts with Ship Inventory. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
15-25. Record Inventory Transactions conflicts with Initiate Purchase of Inventory. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
15-26. Initiate Purchase of Inventory conflicts with Inventory Count Responsibility. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
15-27. Initiate Purchase of Inventory conflicts with Investigate Inventory Count Discrepancies. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
15-28. Investigate Discrepancies or Issues - Inventory conflicts with Initiate Purchase of Inventory. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
15-29. Initiate Purchase of Inventory conflicts with Approve Changes to Inventory Cost/Quantity (including disposal). If one individual has responsibility for more than
one of these functions, that individual could misappropriate assets and conceal the misappropriation.
15-30. Initiate Purchase of Inventory conflicts with Maintain Inventory Records. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
15-31. Initiate Purchase of Inventory conflicts with Edit Inventory Master File. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
15-32. Initiate Purchase of Inventory conflicts with Access and/or Custody to Inventory. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
15-42. Initiate Purchase of Inventory conflicts with Process Sales Orders. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation. The individual could misappropriate inventory by processing a fraudulent sales order and then
purchasing inventory to increase the value of inventory and defer questions that may be raised by an individual reviewing the balance sheet.
15-50. Investigate Discrepancies or Issues - Revenue conflicts with Initiate Purchase of Inventory. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
15-58. Investigate Discrepancies or Issues - Treasury conflicts with Initiate Purchase of Inventory. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
15-64. Investigate Discrepancies or Issues - Cash conflicts with Initiate Purchase of Inventory. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
15-78. Initiate Purchase of Inventory conflicts with Maintain Chart of Accounts. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
16-17. Authorize Inventory or Expenditure Purchases conflicts with Input Purchase Orders. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
16-18. Input Purchase Orders conflicts with Verify and Process Receipt of Inventory. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
16-23. Initiate Checks for Inventory Purchases conflicts with Input Purchase Orders. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
16-24. Input Purchase Orders conflicts with Ship Inventory. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
16-25. Record Inventory Transactions conflicts with Input Purchase Orders. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
16-26. Input Purchase Orders conflicts with Inventory Count Responsibility. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
16-27. Input Purchase Orders conflicts with Investigate Inventory Count Discrepancies. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
16-28. Investigate Discrepancies or Issues - Inventory conflicts with Input Purchase Orders. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
16-29. Input Purchase Orders conflicts with Approve Changes to Inventory Cost/Quantity (including disposal). If one individual has responsibility for more than one of
these functions, that individual could misappropriate assets and conceal the misappropriation.
16-30. Input Purchase Orders conflicts with Maintain Inventory Records. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
16-31. Input Purchase Orders conflicts with Edit Inventory Master File. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
16-32. Input Purchase Orders conflicts with Access and/or Custody to Inventory. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
16-42. Input Purchase Orders conflicts with Process Sales Orders. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation. The individual could misappropriate inventory by processing a fraudulent sales order and then
purchasing inventory to increase the value of inventory and defer questions that may be raised by an individual reviewing the balance sheet.
16-78. Maintain Chart of Accounts conflicts with Input Purchase Orders. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
17-23. Authorize Inventory or Expenditure Purchases conflicts with Initiate Checks for Inventory Purchases. If one individual has responsibility for more than one of
these functions, that individual could misappropriate assets and conceal the misappropriation.
17-25. Authorize Inventory or Expenditure Purchases conflicts with Record Inventory Transactions. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
17-30. Authorize Inventory or Expenditure Purchases conflicts with Maintain Inventory Records. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
408528937.xls Page 14 of 23
Risk Risk Description
Reference
17-31. Authorize Inventory or Expenditure Purchases conflicts with Edit Inventory Master File. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
17-78. Authorize Inventory or Expenditure Purchases conflicts with Maintain Chart of Accounts. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
18-23. Initiate Checks for Inventory Purchases conflicts with Verify and Process Receipt of Inventory. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
18-24. Verify and Process Receipt of Inventory conflicts with Ship Inventory. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
18-25. Record Inventory Transactions conflicts with Verify and Process Receipt of Inventory. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
18-26. Verify and Process Receipt of Inventory conflicts with Inventory Count Responsibility. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
18-27. Verify and Process Receipt of Inventory conflicts with Investigate Inventory Count Discrepancies. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
18-28. Investigate Discrepancies or Issues - Inventory conflicts with Verify and Process Receipt of Inventory. If one individual has responsibility for more than one of
these functions, that individual could misappropriate assets and conceal the misappropriation.
18-29. Verify and Process Receipt of Inventory conflicts with Approve Changes to Inventory Cost/Quantity (including disposal). If one individual has responsibility for
more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
18-30. Verify and Process Receipt of Inventory conflicts with Maintain Inventory Records. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
18-31. Verify and Process Receipt of Inventory conflicts with Edit Inventory Master File. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
18-32. Verify and Process Receipt of Inventory conflicts with Access and/or Custody to Inventory. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
18-72. Verify and Process Receipt of Inventory conflicts with Post Journal Entries to General Ledger. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
18-78. Maintain Chart of Accounts conflicts with Verify and Process Receipt of Inventory. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
23-24. Initiate Checks for Inventory Purchases conflicts with Ship Inventory. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
23-25. Initiate Checks for Inventory Purchases conflicts with Record Inventory Transactions. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
23-26. Initiate Checks for Inventory Purchases conflicts with Inventory Count Responsibility. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
23-28. Investigate Discrepancies or Issues - Inventory conflicts with Initiate Checks for Inventory Purchases. If one individual has responsibility for more than one of
these functions, that individual could misappropriate assets and conceal the misappropriation.
23-29. Initiate Checks for Inventory Purchases conflicts with Approve Changes to Inventory Cost/Quantity (including disposal). If one individual has responsibility for
more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
23-30. Initiate Checks for Inventory Purchases conflicts with Maintain Inventory Records. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
23-31. Initiate Checks for Inventory Purchases conflicts with Edit Inventory Master File. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
23-78. Initiate Checks for Inventory Purchases conflicts with Maintain Chart of Accounts. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
24-26. Inventory Count Responsibility conflicts with Ship Inventory. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
24-27. Investigate Inventory Count Discrepancies conflicts with Ship Inventory. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
24-28. Ship Inventory conflicts with Investigate Discrepancies or Issues - Inventory. One person should not have responsibility for Custody of assets and Following up
of discrepancies or issues, in order to minimize the potential concealment of fraud.
24-29. Ship Inventory conflicts with Approve Changes to Inventory Cost/Quantity (including disposal). One person should not have responsibility for Custody of Assets
and Access to Master files, in order to minimize the potential concealment of fraud.
24-30. Maintain Inventory Records conflicts with Ship Inventory. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
24-31. Edit Inventory Master File conflicts with Ship Inventory. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
24-32. Access and/or Custody to Inventory conflicts with Ship Inventory. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
24-42. Process Sales Orders conflicts with Ship Inventory. If one individual has responsibility for more than one of these functions, that individual could misappropriate
assets and conceal the misappropriation.
24-43. Ship Inventory conflicts with Approve Terms of Sale. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
24-44. Ship Inventory conflicts with Record Sales Orders. If one individual has responsibility for more than one of these functions, that individual could misappropriate
assets and conceal the misappropriation.
24-45. Ship Inventory conflicts with Invoice Customers. If one individual has responsibility for more than one of these functions, that individual could misappropriate
assets and conceal the misappropriation.
24-46. Ship Inventory conflicts with Collect Accounts Receivable. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
24-47. Ship Inventory conflicts with Post Cash Receipts to A/R Sub ledger. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
408528937.xls Page 15 of 23
Risk Risk Description
Reference
24-48. Ship Inventory conflicts with Process Customer Service Calls & Complaints. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
24-49. Ship Inventory conflicts with Independently Investigate A/R Discrepancies. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
24-50. Ship Inventory conflicts with Investigate Discrepancies or Issues - Revenue. One person should not have responsibility for Custody of assets and Following up
of discrepancies or issues, in order to minimize the potential concealment of fraud.
24-51. Ship Inventory conflicts with Maintain/Authorize Accounts Receivable Adjustments. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
24-52. Ship Inventory conflicts with Edit A/R Master File. If one individual has responsibility for more than one of these functions, that individual could misappropriate
assets and conceal the misappropriation.
24-58. Ship Inventory conflicts with Investigate Discrepancies or Issues - Treasury. One person should not have responsibility for Custody of assets and Following up
of discrepancies or issues, in order to minimize the potential concealment of fraud.
24-64. Ship Inventory conflicts with Investigate Discrepancies or Issues - Cash. One person should not have responsibility for Custody of assets and Following up of
discrepancies or issues, in order to minimize the potential concealment of fraud.
24-72. Ship Inventory conflicts with Post Journal Entries to General Ledger. If one individual has responsibility for more than one of these functions, that individual
could conceal errors or fraudulent activity.
24-78. Ship Inventory conflicts with Maintain Chart of Accounts. One person should not have responsibility for Custody of Assets and Access to Master files, in order to
minimize the potential concealment of fraud.
25-26. Record Inventory Transactions conflicts with Inventory Count Responsibility. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
25-27. Record Inventory Transactions conflicts with Investigate Inventory Count Discrepancies. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
25-28. Investigate Discrepancies or Issues - Inventory conflicts with Record Inventory Transactions. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
25-29. Record Inventory Transactions conflicts with Approve Changes to Inventory Cost/Quantity (including disposal). If one individual has responsibility for more than
one of these functions, that individual could misappropriate assets and conceal the misappropriation.
25-30. Record Inventory Transactions conflicts with Maintain Inventory Records. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
25-31. Record Inventory Transactions conflicts with Edit Inventory Master File. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
25-32. Record Inventory Transactions conflicts with Access and/or Custody to Inventory. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
25-78. Record Inventory Transactions conflicts with Maintain Chart of Accounts. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
26-27. Inventory Count Responsibility conflicts with Investigate Inventory Count Discrepancies. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
26-28. Investigate Discrepancies or Issues - Inventory conflicts with Inventory Count Responsibility. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
26-29. Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Inventory Count Responsibility. If one individual has responsibility for more than
one of these functions, that individual could misappropriate assets and conceal the misappropriation.
26-30. Maintain Inventory Records conflicts with Inventory Count Responsibility. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
26-31. Edit Inventory Master File conflicts with Inventory Count Responsibility. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
26-32. Access and/or Custody to Inventory conflicts with Inventory Count Responsibility. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
26-72. Inventory count Responsibility conflicts with Post Journal Entries to General Ledger. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
26-78. Maintain Chart of Accounts conflicts with Inventory Count Responsibility. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
27-29. Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Investigate Inventory Count Discrepancies. If one individual has responsibility
for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
27-30. Maintain Inventory Records conflicts with Investigate Inventory Count Discrepancies. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
27-31. Edit Inventory Master File conflicts with Investigate Inventory Count Discrepancies. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
27-32. Access and/or Custody to Inventory conflicts with Investigate Inventory Count Discrepancies. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
27-78. Maintain Chart of Accounts conflicts with Investigate Inventory Count Discrepancies. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
28-29. Investigate Discrepancies or Issues - Inventory conflicts with Approve Changes to Inventory Cost/Quantity (including disposal). If one individual has
responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
28-30. Investigate Discrepancies or Issues - Inventory conflicts with Maintain Inventory Records. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
28-31. Investigate Discrepancies or Issues - Inventory conflicts with Edit Inventory Master File. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
28-32. Access and/or Custody to Inventory conflicts with Investigate Discrepancies or Issues - Inventory. One person should not have responsibility for Custody of
assets and Following up of discrepancies or issues, in order to minimize the potential concealment of fraud.
28-42. Investigate Discrepancies or Issues - Inventory conflicts with Process Sales Orders. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
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Risk Risk Description
Reference
28-49. Investigate Discrepancies or Issues - Inventory conflicts with Independently Investigate A/R Discrepancies. If one individual has responsibility for more than
one of these functions, that individual could misappropriate assets and conceal the misappropriation.
28-72. Investigate Discrepancies or Issues - Inventory conflicts with Post Journal Entries to General Ledger. If one individual has responsibility for more than one of
these functions, that individual could conceal errors or fraudulent activity.
28-77. Investigate Discrepancies or Issues - Inventory conflicts with Monitor Suspense or Clearing Accounts Usage. If one individual has responsibility for more than
one of these functions, that individual could conceal errors or fraudulent activity.
28-78. Investigate Discrepancies or Issues - Inventory conflicts with Maintain Chart of Accounts. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
28-80. Investigate Discrepancies or Issues - Inventory conflicts with Edit Transactional Data. If one individual has responsibility for more than one of these functions,
that individual could conceal errors or fraudulent activity.
28-81. Investigate Discrepancies or Issues - Inventory conflicts with Approve Editing of Transactional Data. If one individual has responsibility for more than one of
these functions, that individual could conceal errors or fraudulent activity.
29-30. Maintain Inventory Records conflicts with Approve Changes to Inventory Cost/Quantity (including disposal). If one individual has responsibility for more than
one of these functions, that individual could misappropriate assets and conceal the misappropriation.
29-31. Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Edit Inventory Master File. If one individual has responsibility for more than one
of these functions, that individual could misappropriate assets and conceal the misappropriation.
29-32. Access and/or Custody to Inventory conflicts with Approve Changes to Inventory Cost/Quantity (including disposal). If one individual has responsibility for more
than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
29-42. Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Process Sales Orders. If one individual has responsibility for more than one of
these functions, that individual could misappropriate assets and conceal the misappropriation.
29-49. Independently Investigate A/R Discrepancies conflicts with Approve Changes to Inventory Cost/Quantity (including disposal). If one individual has responsibility
for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
29-50. Investigate Discrepancies or Issues - Revenue conflicts with Approve Changes to Inventory Cost/Quantity (including disposal). If one individual has
responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
29-58. Investigate Discrepancies or Issues - Treasury conflicts with Approve Changes to Inventory Cost/Quantity (including disposal). If one individual has
responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
29-64. Investigate Discrepancies or Issues - Cash conflicts with Approve Changes to Inventory Cost/Quantity (including disposal). If one individual has responsibility
for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
29-77. Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Monitor Suspense or Clearing Accounts Usage. If one individual has
responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity.
29-78. Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Maintain Chart of Accounts. If one individual has responsibility for more than
one of these functions, that individual could misappropriate assets and conceal the misappropriation.
29-79. Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Initiate Request to Alter Transactional Data. If one individual has responsibility
for more than one of these functions, that individual could conceal errors or fraudulent activity.
29-80. Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Edit Transactional Data. If one individual has responsibility for more than one of
these functions, that individual could conceal errors or fraudulent activity.
29-81. Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Approve Editing of Transactional Data. If one individual has responsibility for
more than one of these functions, that individual could conceal errors or fraudulent activity.
30-31. Maintain Inventory Records conflicts with Edit Inventory Master File. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
30-32. Access and/or Custody to Inventory conflicts with Maintain Inventory Records. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
30-42. Maintain Inventory Records conflicts with Process Sales Orders. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
30-43. Maintain Inventory Records conflicts with Approve Terms of Sale. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
30-44. Maintain Inventory Records conflicts with Record Sales Orders. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
30-45. Maintain Inventory Records conflicts with Invoice Customers. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
30-46. Maintain Inventory Records conflicts with Collect Accounts Receivable. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
30-47. Maintain Inventory Records conflicts with Post Cash Receipts to A/R Sub ledger. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
30-48. Maintain Inventory Records conflicts with Process Customer Service Calls & Complaints. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
30-49. Maintain Inventory Records conflicts with Independently Investigate A/R Discrepancies. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
30-50. Investigate Discrepancies or Issues - Revenue conflicts with Maintain Inventory Records. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
30-51. Maintain Inventory Records conflicts with Maintain/Authorize Accounts Receivable Adjustments. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
30-52. Maintain Inventory Records conflicts with Edit A/R Master File. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
30-58. Investigate Discrepancies or Issues - Treasury conflicts with Maintain Inventory Records. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
30-64. Investigate Discrepancies or Issues - Cash conflicts with Maintain Inventory Records. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
30-77. Maintain inventory records conflicts with Monitor Suspense or Clearing Accounts Usage. If one individual has responsibility for more than one of these
functions, that individual could conceal errors or fraudulent activity.
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Risk Risk Description
Reference
30-79. Maintain inventory records conflicts with Initiate Request to Alter Transactional Data. If one individual has responsibility for more than one of these functions,
that individual could conceal errors or fraudulent activity.
30-80. Maintain inventory records conflicts with Edit Transactional Data. If one individual has responsibility for more than one of these functions, that individual could
conceal errors or fraudulent activity.
30-81. Maintain inventory records conflicts with Approve Editing of Transactional Data. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
31-32. Access and/or Custody to Inventory conflicts with Edit Inventory Master File. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
31-42. Edit Inventory Master File conflicts with Process Sales Orders. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
31-49. Independently Investigate A/R Discrepancies conflicts with Edit Inventory Master File. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
31-50. Investigate Discrepancies or Issues - Revenue conflicts with Edit Inventory Master File. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
31-58. Investigate Discrepancies or Issues - Treasury conflicts with Edit Inventory Master File. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
31-64. Investigate Discrepancies or Issues - Cash conflicts with Edit Inventory Master File. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
31-77. Edit Inventory Master File conflicts with Monitor Suspense or Clearing Accounts Usage. If one individual has responsibility for more than one of these functions,
that individual could conceal errors or fraudulent activity.
31-79. Edit Inventory Master File conflicts with Initiate Request to Alter Transactional Data. If one individual has responsibility for more than one of these functions,
that individual could conceal errors or fraudulent activity.
31-80. Edit Inventory Master File conflicts with Edit Transactional Data. If one individual has responsibility for more than one of these functions, that individual could
conceal errors or fraudulent activity.
31-81. Edit Inventory Master File conflicts with Approve Editing of Transactional Data. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
32-42. Access and/or Custody to Inventory conflicts with Process Sales Orders. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
32-43. Access and/or Custody to Inventory conflicts with Approve Terms of Sale. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
32-44. Access and/or Custody to Inventory conflicts with Record Sales Orders. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
32-45. Access and/or Custody to Inventory conflicts with Invoice Customers. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
32-46. Access and/or Custody to Inventory conflicts with Collect Accounts Receivable. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
32-47. Access and/or Custody to Inventory conflicts with Post Cash Receipts to A/R Sub ledger. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
32-48. Access and/or Custody to Inventory conflicts with Process Customer Service Calls & Complaints. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
32-49. Access and/or Custody to Inventory conflicts with Independently Investigate A/R Discrepancies. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
32-50. Access and/or Custody to Inventory conflicts with Investigate Discrepancies or Issues - Revenue. One person should not have responsibility for Custody of
assets and Following up of discrepancies or issues, in order to minimize the potential concealment of fraud.
32-51. Access and/or Custody to Inventory conflicts with Maintain/Authorize Accounts Receivable Adjustments. If one individual has responsibility for more than one of
these functions, that individual could misappropriate assets and conceal the misappropriation.
32-52. Access and/or Custody to Inventory conflicts with Edit A/R Master File. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
32-58. Access and/or Custody to Inventory conflicts with Investigate Discrepancies or Issues - Treasury. One person should not have responsibility for Custody of
assets and Following up of discrepancies or issues, in order to minimize the potential concealment of fraud.
32-64. Access and/or Custody to Inventory conflicts with Investigate Discrepancies or Issues - Cash. One person should not have responsibility for Custody of assets
and Following up of discrepancies or issues, in order to minimize the potential concealment of fraud.
32-72. Access and/or Custody to Inventory conflicts with Post Journal Entries to General Ledger. If one individual has responsibility for more than one of these
functions, that individual could conceal errors or fraudulent activity.
32-78. Access and/or Custody to Inventory conflicts with Maintain Chart of Accounts. One person should not have responsibility for Custody of Assets and Access to
Master files, in order to minimize the potential concealment of fraud.
33-34. Prepare Payroll Checks conflicts with Initiate Payroll Check. The check initiation process should not be performed by someone who will also prepare or sign
the check. In order to minimize the potential for concealment of fraud.
33-35. Sign Payroll Checks conflicts with Initiate Payroll Check. Checks should be signed by someone who did not initiate or prepare the check, in order to minimize
the potential for concealment of fraud.
33-36. Review and Authorize Electronic Payroll Disbursements conflicts with Initiate Payroll Check. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
33-37. Disburse Payroll Checks conflicts with Initiate Payroll Check. Appropriate segregation of duties should exist between the preparation, disbursement, and
human resources (or personnel management) functions in order to minimize the potential for concealment of fraud.
33-38. Resolving Employee Payroll Inquiries conflicts with Initiate Payroll Check. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
33-41. Edit Payroll Master File conflicts with Initiate Payroll Check. Appropriate segregation of duties should exist between the preparation, disbursement, and human
resources (or personnel management) functions in order to minimize the potential for concealment of fraud.
34-35. Prepare Payroll Checks conflicts with Sign Payroll Checks. Checks should be signed by someone who did not initiate or prepare the check, in order to
minimize the potential for concealment of fraud.
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Risk Risk Description
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34-36. Review and Authorize Electronic Payroll Disbursements conflicts with Prepare Payroll Checks. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
34-37. Prepare Payroll Checks conflicts with Disburse Payroll Checks. Appropriate segregation of duties should exist between the preparation, disbursement, and
human resources (or personnel management) functions in order to minimize the potential for concealment of fraud.
34-38. Resolving Employee Payroll Inquiries conflicts with Prepare Payroll Checks. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
34-41. Prepare Payroll Checks conflicts with Edit Payroll Master File. Appropriate segregation of duties should exist between the preparation, disbursement, and
human resources (or personnel management) functions in order to minimize the potential for concealment of fraud.
34-60. Prepare Payroll Checks conflicts with Open Mail, Copy Checks Received. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
35-37. Disburse Payroll Checks conflicts with Sign Payroll Checks. Appropriate segregation of duties should exist between the preparation, disbursement, and human
resources (or personnel management) functions in order to minimize the potential for concealment of fraud.
35-38. Resolving Employee Payroll Inquiries conflicts with Sign Payroll Checks. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
35-41. Edit Payroll Master File conflicts with Sign Payroll Checks. Appropriate segregation of duties should exist between the preparation, disbursement, and human
resources (or personnel management) functions in order to minimize the potential for concealment of fraud.
35-60. Sign Payroll Checks conflicts with Open Mail, Copy Checks Received. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
35-63. Sign Payroll Checks conflicts with Reconcile Cash Accounts. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
36-37. Review and Authorize Electronic Payroll Disbursements conflicts with Disburse Payroll Checks. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
36-41. Review and Authorize Electronic Payroll Disbursements conflicts with Edit Payroll Master File. One person should not have responsibility for Following up
employee inquiries and Access to Employee Master files, in order to minimize the potential concealment of fraud.
37-38. Resolving Employee Payroll Inquiries conflicts with Disburse Payroll Checks. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
37-41. Disburse Payroll Checks conflicts with Edit Payroll Master File. Appropriate segregation of duties should exist between the preparation, disbursement, and
human resources (or personnel management) functions in order to minimize the potential for concealment of fraud.
37-60. Disburse Payroll Checks conflicts with Open Mail, Copy Checks Received. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
37-63. Disburse Payroll Checks conflicts with Reconcile Cash Accounts. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
38-41. Resolving Employee Payroll Inquiries conflicts with Edit Payroll Master File. One person should not have responsibility for Following up employee inquiries and
Access to Employee Master files, in order to minimize the potential concealment of fraud.
38-72. Resolving Employee Payroll Inquiries conflicts with Post Journal Entries to General Ledger. If one individual has responsibility for more than one of these
functions, that individual could conceal errors or fraudulent activity.
38-77. Resolving Employee Payroll Inquiries conflicts with Monitor Suspense or Clearing Accounts Usage. If one individual has responsibility for more than one of
these functions, that individual could conceal errors or fraudulent activity.
38-80. Resolving Employee Payroll Inquiries conflicts with Edit Transactional Data. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
38-81. Resolving Employee Payroll Inquiries conflicts with Approve Editing of Transactional Data. If one individual has responsibility for more than one of these
functions, that individual could conceal errors or fraudulent activity.
39-40. Determine Salary and Wage Rates conflicts with Approve Changes to Salary and Wages. If one individual has responsibility for more than one of these
functions, that individual could conceal errors or fraudulent activity.
39-66. Define the Financial Closing and Reporting Process conflicts with Determine Salary and Wage Rates. If one individual is responsible for more than one of
these functions, that individual could Define the Financial Closing and Reporting Process to fraudulently affect their pay or the pay of others.
40-66. Define the Financial Closing and Reporting Process conflicts with Approve Changes to Salary and Wages. If one individual has responsibility for more than one
of these functions, that individual could conceal errors or fraudulent activity.
41-58. Investigate Discrepancies or Issues - Treasury conflicts with Edit Payroll Master File. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
41-64. Investigate Discrepancies or Issues - Cash conflicts with Edit Payroll Master File. One person should not have responsibility for Following up of discrepancies
or issues and Access to Master files, in order to minimize the potential concealment of fraud.
41-77. Edit Payroll Master File conflicts with Monitor Suspense or Clearing Accounts Usage. If one individual has responsibility for more than one of these functions,
that individual could conceal errors or fraudulent activity.
41-79. Edit Payroll Master File conflicts with Initiate Request to Alter Transactional Data. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
41-80. Edit Payroll Master File conflicts with Edit Transactional Data. If one individual has responsibility for more than one of these functions, that individual could
conceal errors or fraudulent activity.
41-81. Edit Payroll Master File conflicts with Approve Editing of Transactional Data. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
42-78. Maintain Chart of Accounts conflicts with Process Sales Orders. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
43-44. Record Sales Orders conflicts with Approve Terms of Sale. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
43-45. Approve Terms of Sale conflicts with Invoice Customers. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
43-46. Approve Terms of Sale conflicts with Collect Accounts Receivable. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
43-47. Approve Terms of Sale conflicts with Post Cash Receipts to A/R Sub ledger. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
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Risk Risk Description
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43-48. Approve Terms of Sale conflicts with Process Customer Service Calls & Complaints. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
43-49. Approve Terms of Sale conflicts with Independently Investigate A/R Discrepancies. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
43-50. Investigate Discrepancies or Issues - Revenue conflicts with Approve Terms of Sale. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
43-51. Approve Terms of Sale conflicts with Maintain/Authorize Accounts Receivable Adjustments. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
43-52. Approve Terms of Sale conflicts with Edit A/R Master File. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
44-45. Record Sales Orders conflicts with Invoice Customers. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
44-46. Record Sales Orders conflicts with Collect Accounts Receivable. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
44-47. Record Sales Orders conflicts with Post Cash Receipts to A/R Sub ledger. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
44-48. Record Sales Orders conflicts with Process Customer Service Calls & Complaints. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
44-49. Record Sales Orders conflicts with Independently Investigate A/R Discrepancies. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
44-50. Investigate Discrepancies or Issues - Revenue conflicts with Record Sales Orders. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
44-51. Record Sales Orders conflicts with Maintain/Authorize Accounts Receivable Adjustments. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
44-52. Record Sales Orders conflicts with Edit A/R Master File. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
45-46. Invoice Customers conflicts with Collect Accounts Receivable. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
45-47. Invoice Customers conflicts with Post Cash Receipts to A/R Sub ledger. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
45-48. Invoice Customers conflicts with Process Customer Service Calls & Complaints. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
45-49. Invoice Customers conflicts with Independently Investigate A/R Discrepancies. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
45-50. Investigate Discrepancies or Issues - Revenue conflicts with Invoice Customers. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
45-51. Invoice Customers conflicts with Maintain/Authorize Accounts Receivable Adjustments. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
45-52. Invoice Customers conflicts with Edit A/R Master File. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
46-47. Post Cash Receipts to A/R Sub ledger conflicts with Collect Accounts Receivable. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
46-48. Collect Accounts Receivable conflicts with Process Customer Service Calls & Complaints. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
46-49. Collect Accounts Receivable conflicts with Independently Investigate A/R Discrepancies. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
46-50. Investigate Discrepancies or Issues - Revenue conflicts with Collect Accounts Receivable. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
46-51. Maintain/Authorize Accounts Receivable Adjustments conflicts with Collect Accounts Receivable. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
46-52. Collect Accounts Receivable conflicts with Edit A/R Master File. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
47-48. Post Cash Receipts to A/R Sub ledger conflicts with Process Customer Service Calls & Complaints. If one individual has responsibility for more than one of
these functions, that individual could misappropriate assets and conceal the misappropriation.
47-49. Post Cash Receipts to A/R Sub ledger conflicts with Independently Investigate A/R Discrepancies. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
47-50. Investigate Discrepancies or Issues - Revenue conflicts with Post Cash Receipts to A/R Sub ledger. If one individual has responsibility for more than one of
these functions, that individual could misappropriate assets and conceal the misappropriation.
47-51. Maintain/Authorize Accounts Receivable Adjustments conflicts with Post Cash Receipts to A/R Sub ledger. If one individual has responsibility for more than one
of these functions, that individual could misappropriate assets and conceal the misappropriation.
47-52. Post Cash Receipts to A/R Sub ledger conflicts with Edit A/R Master File. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
47-60. Post Cash Receipts to A/R Sub ledger conflicts with Open Mail, Copy Checks Received. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
47-61. Post Cash Receipts to A/R Sub ledger conflicts with Prepare Deposits. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
47-62. Post Cash Receipts to A/R Sub ledger conflicts with Deposit Cash Receipts. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
47-63. Post Cash Receipts to A/R Sub ledger conflicts with Reconcile Cash Accounts. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
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Risk Risk Description
Reference
48-49. Independently Investigate A/R Discrepancies conflicts with Process Customer Service Calls & Complaints. If one individual has responsibility for more than one
of these functions, that individual could misappropriate assets and conceal the misappropriation.
48-51. Maintain/Authorize Accounts Receivable Adjustments conflicts with Process Customer Service Calls & Complaints. If one individual has responsibility for more
than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
48-52. Edit A/R Master File conflicts with Process Customer Service Calls & Complaints. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
49-51. Maintain/Authorize Accounts Receivable Adjustments conflicts with Independently Investigate A/R Discrepancies. If one individual has responsibility for more
than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
49-52. Independently Investigate A/R Discrepancies conflicts with Edit A/R Master File. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
49-58. Investigate Discrepancies or Issues - Treasury conflicts with Independently Investigate A/R Discrepancies. If one individual has responsibility for more than one
of these functions, that individual could misappropriate assets and conceal the misappropriation.
49-60. Independently Investigate A/R Discrepancies conflicts with Open Mail, Copy Checks Received. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
49-64. Investigate Discrepancies or Issues - Cash conflicts with Independently Investigate A/R Discrepancies. If one individual has responsibility for more than one of
these functions, that individual could misappropriate assets and conceal the misappropriation.
49-78. Independently Investigate A/R Discrepancies conflicts with Maintain Chart of Accounts. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
50-51. Investigate Discrepancies or Issues - Revenue conflicts with Maintain/Authorize Accounts Receivable Adjustments. If one individual has responsibility for more
than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
50-52. Investigate Discrepancies or Issues - Revenue conflicts with Edit A/R Master File. One person should not have responsibility for Following up of discrepancies
or issues and Access to Master files, in order to minimize the potential concealment of fraud.
50-72. Investigate Discrepancies or Issues - Revenue conflicts with Post Journal Entries to General Ledger. If one individual has responsibility for more than one of
these functions, that individual could conceal errors or fraudulent activity.
50-77. Investigate Discrepancies or Issues - Revenue conflicts with Monitor Suspense or Clearing Accounts Usage. If one individual has responsibility for more than
one of these functions, that individual could conceal errors or fraudulent activity.
50-78. Investigate Discrepancies or Issues - Revenue conflicts with Maintain Chart of Accounts. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
50-80. Investigate Discrepancies or Issues - Revenue conflicts with Edit Transactional Data. If one individual has responsibility for more than one of these functions,
that individual could conceal errors or fraudulent activity.
50-81. Investigate Discrepancies or Issues - Revenue conflicts with Approve Editing of Transactional Data. If one individual has responsibility for more than one of
these functions, that individual could conceal errors or fraudulent activity.
51-52. Maintain/Authorize Accounts Receivable Adjustments conflicts with Edit A/R Master File. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
51-60. Maintain/Authorize Accounts Receivable Adjustments conflicts with Open Mail, Copy Checks Received. If one individual has responsibility for more than one of
these functions, that individual could misappropriate assets and conceal the misappropriation.
51-65. Maintain/Authorize Accounts Receivable Adjustments conflicts with Access to Cash. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
52-65. Edit A/R Master File conflicts with Access to Cash. If one individual has responsibility for more than one of these functions, that individual could misappropriate
assets and conceal the misappropriation.
52-77. Edit A/R Master File conflicts with Monitor Suspense or Clearing Accounts Usage. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
52-79. Edit A/R Master File conflicts with Initiate Request to Alter Transactional Data. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
52-80. Edit A/R Master File conflicts with Edit Transactional Data. If one individual has responsibility for more than one of these functions, that individual could conceal
errors or fraudulent activity.
52-81. Edit A/R Master File conflicts with Approve Editing of Transactional Data. If one individual has responsibility for more than one of these functions, that individual
could conceal errors or fraudulent activity.
53-54. Initiate Invest / Borrow / Derivative Transactions conflicts with Record Invest / Borrow / Derivative Transactions. If one individual has responsibility for more than
one of these functions, that individual could misappropriate assets and conceal the misappropriation.
53-55. Initiate Invest / Borrow / Derivative Transactions conflicts with Record Invest / Borrow / Derivative Transactions. If one individual has responsibility for more than
one of these functions, that individual could misappropriate assets and conceal the misappropriation.
53-56. Initiate Invest / Borrow / Derivative Transactions conflicts with Reconcile Invest / Borrow / Derivative Accounts. If one individual has responsibility for more than
one of these functions, that individual could misappropriate assets and conceal the misappropriation.
54-55. Record Invest / Borrow / Derivative Transactions conflicts with Approve Invest / Borrow / Derivative Transactions. If one individual has responsibility for more
than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
54-56. Approve Invest / Borrow / Derivative Transactions conflicts with Reconcile Invest / Borrow / Derivative Accounts. If one individual has responsibility for more
than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
54-57. Approve Invest / Borrow / Derivative Transactions conflicts with Review / Analyze Invest / Borrow / Derivative Accounts. If one individual has responsibility for
more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
54-58. Investigate Discrepancies or Issues - Treasury conflicts with Approve Invest / Borrow / Derivative Accounts. If one individual has responsibility for more than
one of these functions, that individual could misappropriate assets and conceal the misappropriation.
55-56. Record Invest / Borrow / Derivative Transactions conflicts with Reconcile Invest / Borrow / Derivative Accounts. If one individual has responsibility for more than
one of these functions, that individual could misappropriate assets and conceal the misappropriation.
55-57. Record Invest / Borrow / Derivative Transactions conflicts with Review / Analyze Invest / Borrow / Derivative Accounts. If one individual has responsibility for
more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
55-58. Investigate Discrepancies or Issues - Treasury conflicts with Record Invest / Borrow / Derivative Transactions. If one individual has responsibility for more than
one of these functions, that individual could misappropriate assets and conceal the misappropriation.
56-57. Reconcile Invest / Borrow / Derivative Accounts conflicts with Review / Analyze Invest / Borrow / Derivative Accounts. If one individual has responsibility for
more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
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Risk Risk Description
Reference
56-58. Investigate Discrepancies or Issues - Treasury conflicts with Reconcile Invest / Borrow / Derivative Accounts. If one individual has responsibility for more than
one of these functions, that individual could misappropriate assets and conceal the misappropriation.
57-58. Investigate Discrepancies or Issues - Treasury conflicts with Review / Analyze Invest / Borrow / Derivative Accounts. If one individual has responsibility for more
than one of these functions, that individual could misappropriate assets and conceal the misappropriation.
58-72. Investigate Discrepancies or Issues - Treasury conflicts with Post Journal Entries to General Ledger. If one individual has responsibility for more than one of
these functions, that individual could conceal errors or fraudulent activity.
58-77. Investigate Discrepancies or Issues - Treasury conflicts with Monitor Suspense or Clearing Accounts Usage. If one individual has responsibility for more than
one of these functions, that individual could conceal errors or fraudulent activity.
58-78. Investigate Discrepancies or Issues - Treasury conflicts with Maintain Chart of Accounts. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
58-80. Investigate Discrepancies or Issues - Treasury conflicts with Edit Transactional Data. If one individual has responsibility for more than one of these functions,
that individual could conceal errors or fraudulent activity.
58-81. Investigate Discrepancies or Issues - Treasury conflicts with Approve Editing of Transactional Data. If one individual has responsibility for more than one of
these functions, that individual could conceal errors or fraudulent activity.
59-77. Monitor Suspense or Clearing Accounts Usage conflicts with Edit Invest / Borrow / Derivative Master Files. If one individual has responsibility for more than one
of these functions, that individual could conceal errors or fraudulent activity.
59-79. Initiate Request to Alter Transactional Data conflicts with Edit Invest / Borrow / Derivative Master Files. If one individual has responsibility for more than one of
these functions, that individual could conceal errors or fraudulent activity.
59-80. Edit Transactional Data conflicts with Edit Invest / Borrow / Derivative Master Files. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
59-81. Approve Editing of Transactional Data conflicts with Edit Invest / Borrow / Derivative Master Files. If one individual has responsibility for more than one of these
functions, that individual could conceal errors or fraudulent activity.
60-61. Open Mail, Copy Checks Received conflicts with Prepare Deposits. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
60-62. Deposit Cash Receipts conflicts with Open Mail, Copy Checks Received. If one individual has responsibility for more than one of these functions, that individual
could misappropriate assets and conceal the misappropriation.
60-63. Reconcile Cash Accounts conflicts with Open Mail, Copy Checks Received. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
60-64. Investigate Discrepancies or Issues - Cash conflicts with Open Mail, Copy Checks Received. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
60-72. Open Mail, Copy Checks Received conflicts with Post Journal Entries to General Ledger. If one individual has responsibility for more than one of these
functions, that individual could misappropriate assets and conceal the misappropriation.
61-62. Deposit Cash Receipts conflicts with Prepare Deposits. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
61-63. Reconcile Cash Accounts conflicts with Prepare Deposits. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
61-64. Investigate Discrepancies or Issues - Cash conflicts with Prepare Deposits. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
62-63. Reconcile Cash Accounts conflicts with Deposit Cash Receipts. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
62-64. Investigate Discrepancies or Issues - Cash conflicts with Deposit Cash Receipts. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
62-72. Deposit Cash Receipts conflicts with Post Journal Entries to General Ledger. If one individual has responsibility for more than one of these functions, that
individual could misappropriate assets and conceal the misappropriation.
63-64. Investigate Discrepancies or Issues - Cash conflicts with Reconcile Cash Accounts. If one individual has responsibility for more than one of these functions,
that individual could misappropriate assets and conceal the misappropriation.
63-65. Reconcile Cash Accounts conflicts with Access to Cash. If one individual has responsibility for more than one of these functions, that individual could
misappropriate assets and conceal the misappropriation.
64-72. Investigate Discrepancies or Issues - Cash conflicts with Post Journal Entries to General Ledger. If one individual has responsibility for more than one of these
functions, that individual could conceal errors or fraudulent activity.
64-77. Investigate Discrepancies or Issues - Cash conflicts with Monitor Suspense or Clearing Accounts Usage. If one individual has responsibility for more than one
of these functions, that individual could conceal errors or fraudulent activity.
64-78. Investigate Discrepancies or Issues - Cash conflicts with Maintain Chart of Accounts. One person should not have responsibility for Following up of
discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud.
64-80. Investigate Discrepancies or Issues - Cash conflicts with Edit Transactional Data. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
64-81. Investigate Discrepancies or Issues - Cash conflicts with Approve Editing of Transactional Data. If one individual has responsibility for more than one of these
functions, that individual could conceal errors or fraudulent activity.
65-72. Post Journal Entries to General Ledger conflicts with Access to Cash. If one individual has responsibility for more than one of these functions, that individual
could conceal errors or fraudulent activity.
66-77. Define the Financial Closing and Reporting Process conflicts with Monitor Suspense or Clearing Accounts Usage. If one individual has responsibility for more
than one of these functions, that individual could conceal errors or fraudulent activity.
67-68. Initiate Non-Routine Transactions conflicts with Review, Evaluate and Approve Non-Routine Transactions. If one individual has responsibility for more than one
of these functions, that individual could conceal errors or fraudulent activity.
67-69. Initiate Non-Routine Transactions conflicts with Record Non-Routine Transactions. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
67-77. Initiate Non-Routine Transactions conflicts with Monitor Suspense or Clearing Accounts Usage. If one individual has responsibility for more than one of these
functions, that individual could conceal errors or fraudulent activity.
68-69. Review, Evaluate and Approve Non-Routine Transactions conflicts with Record Non-Routine Transactions. If one individual has responsibility for more than one
of these functions, that individual could conceal errors or fraudulent activity.
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Risk Risk Description
Reference
69-77. Record Non-Routine Transactions conflicts with Monitor Suspense or Clearing Accounts Usage. If one individual has responsibility for more than one of these
functions, that individual could conceal errors or fraudulent activity.
70-71. Initiate Journal Entries conflicts with Approve Journal Entries. If one individual has responsibility for more than one of these functions, that individual could
conceal errors or fraudulent activity.
70-72. Initiate Journal Entries conflicts with Post Journal Entries to General Ledger. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
71-72. Approve Journal Entries conflicts with Post Journal Entries to General Ledger. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
73-74. Prepare Consolidation conflicts with Review and Approve Consolidation. If one individual has responsibility for more than one of these functions, that individual
could conceal errors or fraudulent activity.
75-76. Generate Internal Drafts of Financial Statements conflicts with Review and Approve Financial Statements. If one individual has responsibility for more than one
of these functions, that individual could conceal errors or fraudulent activity.
77-78. Maintain Chart of Accounts conflicts with Monitor Suspense or Clearing Accounts Usage. If one individual has responsibility for more than one of these
functions, that individual could conceal errors or fraudulent activity.
78-79. Maintain Chart of Accounts conflicts with Initiate Request to Alter Transactional Data. If one individual has responsibility for more than one of these functions,
that individual could conceal errors or fraudulent activity.
78-80. Maintain Chart of Accounts conflicts with Edit Transactional Data. If one individual has responsibility for more than one of these functions, that individual could
conceal errors or fraudulent activity.
78-81. Maintain Chart of Accounts conflicts with Approve Editing of Transactional Data. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
79-80. Initiate Request to Alter Transactional Data conflicts with Edit Transactional Data. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
79-81. Initiate Request to Alter Transactional Data conflicts with Approve Editing of Transactional Data. If one individual has responsibility for more than one of these
functions, that individual could conceal errors or fraudulent activity.
80-81. Edit Transactional Data conflicts with Approve Editing of Transactional Data. If one individual has responsibility for more than one of these functions, that
individual could conceal errors or fraudulent activity.
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