The New Segregation Of Duties: Rethinking Control In A Hybrid Human-Machine Workforce

Traditional SoD was built for a world that no longer exists. The new SoD must be dynamic, identity-anchored, machine-aware ...
unr.edu

Best practices and internal control

If you don't have time to do it right, when are you going to have time to do it over? Consistent performance increases the reliability of operating transactions. Accounting operations are considered ...
Computerworld

The key to data security: Separation of duties

Separation of duties is a key concept of internal controls. This objective is achieved by disseminating the tasks and associated privileges for a specific security process among multiple people. The ...
Forbes

From Fire Drill To Framework: Six Keys To Strong Internal Controls

After several years of sluggish activity, the public markets are showing renewed momentum, from traditional initial public offerings (IPOs) to mergers with special purpose acquisition companies (SPAC) ...