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Segregation of Duties Matrix

The document outlines segregation of duties roles within the core-CT purchasing, accounts payable, and inventory functions. It provides a table showing which roles can be held together and lists general guidelines. The table represents the maximum number of roles an individual can hold while maintaining proper segregation of duties. The roles involve requisitioning, purchase orders, accounts payable, and inventory responsibilities.

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Sandeep Bajaj
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230 views1 page

Segregation of Duties Matrix

The document outlines segregation of duties roles within the core-CT purchasing, accounts payable, and inventory functions. It provides a table showing which roles can be held together and lists general guidelines. The table represents the maximum number of roles an individual can hold while maintaining proper segregation of duties. The roles involve requisitioning, purchase orders, accounts payable, and inventory responsibilities.

Uploaded by

Sandeep Bajaj
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
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ABC - Accounts Payable Division

Core-CT Purchasing, Accounts Payable, Inventory Functional Roles and Segregation of Duties

REQUISITION PURCHASE ORDER ACCOUNTS PAYABLE INVENTORY

VOUCHER AGENCY AGENCY


REQUISITION REQUISITION REQUISITION GENERAL / PURCHASE PURCHASE ADJUSTMENT VOUCHER / AGENCY AGENCY AGENCY AGENCY INVENTORY AGENCY FINANCIAL
REQUESTE AMOUNT BUDGET PURCHASE PROGRAM ORDER AMOUNT ORDER BUDGET / MAINTAINER / ALTERNATE INVENTORY INVENTORY MSR INVENTORY MSR INVENTORY MSR EXPRESS INVENTORY INVENTORY
R APPROVER 1-4 APPROVER APPROVER BUYER APPROVER 1-2 APPROVER PROCESSOR APPROVER PROCESSOR CREATOR APPROVER PROCESSOR ISSUER ADJUSTER PROCESSOR

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General Guidelines:
1. REQUISITION: A Requester cannot have any Requisition Approver Role.
PURCHASE ORDER: A General/Program Buyer cannot have any Purchase Order Approver Role.
ACCOUNTS PAYABLE: A Voucher Adjustment/Maintainer/Processor cannot have the Voucher/Alternate Approver Role.

2. A Voucher/Alternate Approver cannot have either the Requisition Purchase Approver nor any Purchase Order Approver Role.

3. Each row represents the maximum number of identified roles that allow for the segregation of duties; you may safely reduce - but not increase - the listed roles allowed.

4. Any role not specifically listed above may be included at any time (e.g., Viewer/Reporting roles).

5 It is strongly recommended that the Agency Financial Inventory Processor not be the Agency Inventory MSR Approver.
July 22, 2010

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