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| Topic: |
Business
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| Number of pages / Number of words: |
4 / 933 |
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Another duty that would be separated is the separation of inventory and payable functions. Inventory management also requires segregation of duties. The person who places the purchase order will not be the same person who receives the material, and will also not be the same person who pays the vendor...
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Even though these duties are segregated it is important that accounting functions are actively supervised and reviewed in a timely basis.
Access should be restricted to assets and systems. The oldest method of restricting access to assets is probably the most effective lock and key. Assets that will be locked up are high value inventory items, blank check stock, customer sensitive information and most importantly cash...
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General points of the essay
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