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  • SOD Matrix PDF

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    Ajai Srivastava
    41 views1 page
    The document is a matrix that outlines the segregation of duties for various roles within a system. It lists roles such as accounting, payroll, purchasing, and human resources along the top and common duties like data entry, authorization, and reconciliation along the side. The matrix then indicates which roles should not have which duties to ensure proper checks and balances within the system.

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    SOD_Matrix.pdf

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    The document is a matrix that outlines the segregation of duties for various roles within a system. It lists roles such as accounting, payroll, purchasing, and human resources along the top and common duties like data entry, authorization, and reconciliation along the side. The matrix then indicates which roles should not have which duties to ensure proper checks and balances within the system.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    41 views1 page

    SOD Matrix PDF

    Uploaded by

    Ajai Srivastava
    The document is a matrix that outlines the segregation of duties for various roles within a system. It lists roles such as accounting, payroll, purchasing, and human resources along the top and common duties like data entry, authorization, and reconciliation along the side. The matrix then indicates which roles should not have which duties to ensure proper checks and balances within the system.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    of 1

    Segregation of Duties Matrix

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    Process COSO Procedure/Function Grp 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

    R Create Requisition 1 x * * x x x x *
    A Approve Requisition 2 x * * x x x x * COSO Category

    R Create PO 3 * x * x x x x * R Record

    A Approve PO 4 * x * x x x x * A Authorize
    Purchasing R Create Voucher 5 * * x x x x x * C Custody

    A Approve Voucher 6 * * x x x x x * RX Reconcile

    C Cut Check 7 x x x x x x x x x x x
    A Add/Edit Vendor 8 x x x x x x x x SOD Risk Level

    A Approve Vendor 9 x x x x x x x x X Elevated Risk


    Reconciliation RX Bank Reconciliation 10 x x x x x x x * x x x x x * Low Risk

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    A Approve JE 12 * * * x x x x x x
    C Custody of Cash 13 x x x x x x x x x x
    A Approval of Bank Deposit 14 x x x x x x x
    Cash Receipts R Post Receipts 15 x x x x x x x
    A Add/Edit Customers 16 x x x x
    RX AR Reconciliation 17 x x x x
    R Hire Employee 17 x x x x
    A Change Compensation 18 x x x x
    Emp Comp A Change Benefits 19 x x x
    C Create Paycheck 20 x x x x x
    RX Payroll and Benefits Recon 22 x x x x
    R Add Students 23 x x
    FTE Reporting R Edit Attendance records 24 x x
    C Report Attendance Records 25 x x
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