Answer: Limited staff availability is preventing proper segregation of duties.
Trend: This issue may lead to increased risk of errors or fraud due to overlapping responsibilities.
List: Consider hiring additional staff or cross-training existing employees to improve duty segregation.
Finding Text
Cause of Condition: There is limited staff available to fully segregate duties
Corrective Action Plan
Recommendation: Although the small size of the Organization’s accounting staff limits the extent of segregation of duties, we believe certain steps could be taken to separate incompatible duties.