Finding Text
Criteria: Proper segregation of duties should be impamented to prevent various duties to be completed without review
Condition: The Company operates a small office limiting the ability for segregation of duties to be in place. Many of the accounting functions are performed by one employee with the review of a second employee. A deficiency will occur when staffs are away for vacation, sick days and other events which cause various duties to be completed without review.
Effect: Lack of segregation of duties