Separation of duties occurs when two or more people act in coordination to circumvent internal controls.

Question

Quizplus · Accepted Answer

Separation of duties is actually put into place to prevent collusion or the circumvention of internal controls. It requires different individuals to be responsible for different tasks within a process, which makes it more difficult for any one person to commit fraud or errors without being detected.

Separation of Duties Occurs When Two or More People Act