X-raying Segregation of Duties: Support to illuminate an enterprise's immunity to solo-fraud

Philip Elsas

International Journal of Accounting Information Systems, 2008, vol. 9, issue 2, 82-93

Abstract: This paper presents an application of an automated scientific method to measure the quality of the design of Segregation of Duties, also known as Separation of Duties (SoD). The automated method enables an auditor to map out a body of authorizations and X-ray it on SoD. The body of authorizations is shaped by the so-called enterprise value cycle, or supercycle. The method supports an integral, top–down, diagram-based approach, including all automated and non-automated parts of an enterprise.

Keywords: Segregation of Duties; Separation of Duties; Authorization; Access Control; Internal Control; Internal Control over Financial Reporting; Assessment of the Effectiveness of Internal Control over Financial Reporting; Potential Fraud; Potential Fraud Detection (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:9:y:2008:i:2:p:82-93

DOI: 10.1016/j.accinf.2007.10.005

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