Separate authorization of transactions from custody of related assets.
Wherever possible, persons who authorize transactions should be prevented from controlling the related asset.
Examples of inadequate separation of duties include:

• An invoice transaction authorizer who is also responsible for handling checks.
• A transaction authorizer of student financial aid refunds who is also responsible for distributing refund checks to students.
• A cashier who can also void transactions without further approval.
• A transaction inputter who adds newly hired employees to the Payroll-Personnel System and who is also responsible for distributing payroll checks.