11.16

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.

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