What is segregation of duties? How is it useful? How can it be rendered ineffective?
Answer to relevant QuestionsWhy can accomplishing good segregation of duties be difficult in some IT environments?What management responsibility is established by Section 404 of SOX? How is the independent auditor involved?What are the three categories of entity-level controls described in AS 5? Why is analyzing an entity-level control in this manner useful?How do access controls affect data security?AS 2, paragraph 11 defines preventive controls as having, “.the objective of preventing errors or fraud from occurring in the first place that could result in a misstatement of the financial statements.” Detective ...
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