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COMPUTER AUDIT – THE BASICS
SEGREGATION OF DUTIES
• Achieved by assigning incompatible functions to
different individuals.
• Controlling access which employees have to the
system, applications on it, modules or functions
within the application.
• Achieved by setting up user profiles which define
what access one as, functions they can perform etc.
• Example is that the store man who keeps stock may
not have access to the inventory master file.
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