Separation of duties (also known as segregation of duties) is one type of control activity designed to assign different employees to certain tasks, such as:
- authorizing transactions
- recording transactions
- maintaining custody of assets
Separation of duties is intended to reduce the opportunities to allow any one employee to be in a position to both perpetrate and conceal errors or irregularities in the normal course of their duties.
To learn more about separation of duties, please visit the University Controller’s website on Internal Controls Standards, and Internal Controls Best Practices.