A fundamental element of internal control is the segregation of certain key duties. The basic idea underlying segregation of duties is that no employee or group should be in a position both to perpetrate and to conceal errors or fraud in the normal course of their duties. This worksheet has been designed to highlight conflicting duties performed by one individual or group of individuals. Audit teams are encouraged to use this form to help identify potentially commingled duties within accounting processes that may constitute a control weakness.