Distinguish incompatible duties from duties that can work with review or compensating controls.
Sort each duty pairing by its control risk. Incompatible in one role OK with review Compensating control needed Add vendor and release first payment incompatible Prepare batch and reconcile bank Enter invoice; supervisor approves ok-review View-only vendor report access Emergency owner payment path comp-control Requester also confirms receipt Duty-conflict triage Sorted duty pairings by incompatibility, review sufficiency, and compensating-control need. The most dangerous pair is the one that can create the story and move the cash.
Sign up free: one personalized lesson every day, matched to your role and goals.
Already have an account? Sign in