Separation of duties divides responsibility for a series of transactions between two or more employees or departments. Despite the increased complexity, separation of duties reduces the risk of error and fraud.

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Separation of duties is a common control strategy to mitigate the risk of errors and fraud. By dividing responsibilities for a series of transactions between different employees or departments, it creates a system of checks and balances that reduces the likelihood of an individual being able to commit fraud or error undetected. While it may increase complexity, it is often considered an essential control mechanism in many organizations.

Separation of Duties Divides Responsibility for a Series of Transactions