Imagine having a clear window into your organization’s internal control environment where hidden risks and potential conflicts in role assignments are brought to light before they can impact your business. This Segregation of Duties Questionnaire is a strategic resource that empowers organizations to proactively protect their assets, reduce the risk of errors and prevent fraud. This questionnaire helps foster transparency and strengthen trust in your financial processes, motivating organizations to adopt best practices in governance by mapping out responsibilities and uncovering where duties may overlap.

Each sample of this tool guides users through critical business functions, including cash receipts, expenditures, fixed assets, hotel revenue, inventory, payroll, procurement and accounts payable. For every area, this questionnaire prompts you to identify who is responsible for tasks such as authorization, asset custody, recording, and control procedures even within IT systems. This systematic review reveals areas where roles may be incompatible, offering valuable insights for improving controls and clarifying responsibilities.

Sample questions include:

• Have any potentially conflicting duties been identified?
• In general, should any immediate internal control or other concerns be addressed?
• Were currency receipts properly handled?
• Were uncollectible account write-offs authorized?