An example of separation of duties is having a cheque signer record cash disbursements.

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Separation of duties involves dividing tasks and responsibilities among different individuals to prevent fraud, errors, or other improprieties. In this case, having the same person who signs cheques also record cash disbursements would not constitute an adequate separation of duties as it could create opportunities for fraud or errors to go undetected. A better approach would be to have different individuals responsible for these tasks to provide checks and balances and increase accountability.

An Example of Separation of Duties Is Having a Cheque