The Law Dictionary

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SEGREGATION OF DUTIES Definition & Legal Meaning

Definition & Citations:

1. A control policy where no person is given more than one area of responsibility. Called seperation of duties.2. Procedures and methods that are established as an internal check in order to seperate (1) custody of assets frompersonnel doing accounting, (2) transactions of authorisation from custody of associated assets and (3) record keeping responsibilities from operational responsibilities.


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