11.16: Difference between revisions
Created page with "'''Control Activities''' '''Principle 11 - Design General Control Activities over Information Technology''' '''Attribute 11.16''' - Segregation of duties control activities help prevent fraud, waste, and abuse from being executed using information technology in the internal control system and mitigate the risk of management override of automated processes. Management considers the need to separate responsibilities for control activities related to the entity's informat..." |
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'''Attribute 11.16''' - Segregation of duties control activities help prevent fraud, waste, and abuse from being executed using information technology in the internal control system and mitigate the risk of management override of automated processes. Management considers the need to separate responsibilities for control activities related to the entity's information technology so that one individual does not control all critical stages of a process. This may include separating responsibilities for designing, testing, and implementing new systems or for processing transactions and managing databases. | '''Attribute 11.16''' - Segregation of duties control activities help prevent fraud, waste, and abuse from being executed using information technology in the internal control system and mitigate the risk of management override of automated processes. Management considers the need to separate responsibilities for control activities related to the entity's information technology so that one individual does not control all critical stages of a process. This may include separating responsibilities for designing, testing, and implementing new systems or for processing transactions and managing databases. | ||
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=== Jamie's Story === | |||
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=== Election Anomalies === | |||
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Latest revision as of 10:08, 22 August 2026
Control Activities
Principle 11 - Design General Control Activities over Information Technology
Attribute 11.16 - Segregation of duties control activities help prevent fraud, waste, and abuse from being executed using information technology in the internal control system and mitigate the risk of management override of automated processes. Management considers the need to separate responsibilities for control activities related to the entity's information technology so that one individual does not control all critical stages of a process. This may include separating responsibilities for designing, testing, and implementing new systems or for processing transactions and managing databases.
>>>Navigational Buttons<<<
- Index of Attributes
- Previous Attribute - 11.15
- Next Attribute - 11.17
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.
