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GL FRS - Internal Controls Assessment
GL FRS - Internal Controls Assessment
IT CNCPS SEC 1
Fraudulent events could take place as Individuals who have access authority to
Leslie Epstein is given both the authority the GL should also not have:
to prepare journal vouchers and post 1. Have record-keeping responsibility
them to the general ledger. These tasks for special journals or subsidiary
should always be segregated. ledgers.
2. Prepare journal vouchers.
3. Have custody of physical assets.