In the procurement of professional services, there is a segregation of duties risk when the person authorizing the contract also verifies the adequate receipt of the services. In such cases, compensating controls may include any of the following except: Where possible, requiring evidence of the delivery of some kind of work product, like a written analysis, a completed test plan, pictures of completed work, etc. Finance personnel approve the budget for the services and perform budget-to- actual variance analyses in subsequent periods. Obtaining timecards signed by the contractor's supervisor at the services firm. Requiring that the purchasing department select the vendor and document the basis for the decision