10.22: Difference between revisions
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=== Jamie's Story === | |||
No examples are available to illustrate governance gaps for this attribute. | |||
=== Election Anomalies === | |||
No examples are available to illustrate governance gaps for this attribute. | |||
Latest revision as of 09:47, 22 August 2026
Control Activities
Principle 10 - Design Control Activities
Attribute 10.22 - Segregation of duties helps prevent fraud, waste, and abuse in the internal control system. Management considers the need to separate control activities related to authority, custody, and accounting of operations to achieve adequate segregation of duties within the entity's business processes. Segregation of duties can mitigate the risk of management override. Management override circumvents existing control activities and increases risk of fraud, waste, and abuse. Management mitigates this risk through segregation of duties but cannot absolutely prevent it because of the risk of collusion, where two or more employees act together to commit fraud, waste, or abuse.
>>>Navigational Buttons<<<
- Index of Attributes
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Jamie's Story
No examples are available to illustrate governance gaps for this attribute.
Election Anomalies
No examples are available to illustrate governance gaps for this attribute.
