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  • Segregation of Duties Matrix

    Transféré par

    Abubakar Siddique
    7K vues1 page
    The document is a segregation of duties matrix that shows which job roles have access to perform various financial processes and procedures within an organization. It aims to minimize fraud risk by separating the authorization, recording, and reconciliation duties among different roles. Key processes like purchasing, cash receipts, journal entries and payroll are broken down into specific tasks that can be assigned to roles designated as either Record keepers (R), Authorizers (A), Custodians (C) or Reconcilers (RX). Cells marked with an X indicate a segregation of duties conflict that needs to be addressed to comply with generally accepted controls frameworks like COSO.

    Description originale:

    SOD

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    The document is a segregation of duties matrix that shows which job roles have access to perform various financial processes and procedures within an organization. It aims to minimize fraud risk by separating the authorization, recording, and reconciliation duties among different roles. Key processes like purchasing, cash receipts, journal entries and payroll are broken down into specific tasks that can be assigned to roles designated as either Record keepers (R), Authorizers (A), Custodians (C) or Reconcilers (RX). Cells marked with an X indicate a segregation of duties conflict that needs to be addressed to comply with generally accepted controls frameworks like COSO.

    Droits d'auteur :

    © All Rights Reserved
    Téléchargez comme PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    7K vues1 page

    Segregation of Duties Matrix

    Transféré par

    Abubakar Siddique
    The document is a segregation of duties matrix that shows which job roles have access to perform various financial processes and procedures within an organization. It aims to minimize fraud risk by separating the authorization, recording, and reconciliation duties among different roles. Key processes like purchasing, cash receipts, journal entries and payroll are broken down into specific tasks that can be assigned to roles designated as either Record keepers (R), Authorizers (A), Custodians (C) or Reconcilers (RX). Cells marked with an X indicate a segregation of duties conflict that needs to be addressed to comply with generally accepted controls frameworks like COSO.

    Droits d'auteur :

    © All Rights Reserved
    Téléchargez comme PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    sur 1

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    Segregation of Duties Matrix

    Purchasing

    Reconciliation
    Journal Entry

    Cash Receipts

    COSO

    Grp

    10

    Approve Requisition

    Create PO

    Approve PO

    Create Voucher

    Approve Voucher

    *
    x

    *
    *

    *
    x

    x
    *

    *
    *

    *
    *

    x
    x

    11

    12

    Approve Vendor

    Bank Reconciliation

    10

    Enter JE

    11

    Approve JE

    12

    x
    x

    21

    22

    Record

    Authorize

    Custody

    RX

    Reconcile

    SOD Risk Level

    x
    *

    Custody of Cash

    13

    Approval of Bank Deposit

    14

    Post Receipts

    15

    Add/Edit Customers

    16

    TGRRCON (BANNER)

    17

    Hire Employee

    17

    Change Compensation

    18

    Change Benefits

    19

    Create Paycheck

    20

    ADP Recon

    22

    x
    Journal
    Entry

    Purchasing

    20

    RX

    19

    18

    Add/Edit Vendor

    17

    16

    15

    COSO Category

    Cut Check

    14

    RX

    13

    RX

    Emp Comp

    Procedure/Function
    Create Requisition

    Recon

    Process

    Cash Receipts

    x
    x
    x

    x
    x

    Employee Comp

    Elevated Risk

    Low Risk

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