Isolation of obligations (SOD) is the foundation of solid inner control. Powerlessness to keep up appropriate SOD can hamper an association's capacity to convey benefit proficiently. Faculty regularly battle with the correct ideas of what adds to SOD. At the point when assets are rare, the idea is considerably more troublesome.
A different course titled "Isolation of obligations for the workplace of the CFO" featured why and how the workplace of the CFO should give careful consideration to the isolation of obligations (SOD). This course digs further into center business forms and inspects the ideas of which obligations ought to be isolated to give satisfactory inside control.
The basics of segregation of duties indicate that no one individual should be given or assigned job functions in more than one of the following categories:
This course examines each of the following business processes and discuss key roles/tasks that should be evaluated for proper segregation of duties.