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Separation of duties

Posted on 2016-10-07
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Last Modified: 2016-10-11
We have a situation where we need to implement a separation of duties for payments received.

Currently, payments are received in the mail and the person opening the mail is also the one recording the transactions that the payments are for. That has to stop.

We are going to have one person (employee A) open the mail and log the payments and another person (employee B) record the transactions to achieve the separation of duties.

My question is this:

Let's say employee A receives and logs a high volume of payments (checks) received in the mail.   After logging them, those payments will have to be passed off to employee B to be processed.  How can it be ensured that employee B receives all of the checks that employee A logged?  Would employee A have to stay in employee B's presence until employee B went through all of the checks and verified (signed off) that (s)he received all of the checks that employee A handled/logged?  What I'm confused about is the procedure for passing off checks from one employee to another and making sure they are both in agreement as to what was given and what was received.
The reason I mentioned a high volume is because it seems very time consuming for employee A to log the checks one by one and then have to sit around and observe employee B going through them one by one during the transfer process.

Thank you.
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Question by:dbfromnewjersey
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5 Comments
 
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by:John Hurst
John Hurst earned 250 total points
ID: 41833888
There is an issue of trust here. If "A" is trustworthy and the cheques are made out to the company and not "A", then there is no reason for "B" to hover over "A" while opening the cheques. "A" passes the cheques to "B" and "B" processes them.

If "A" cannot be trusted or careless, then the cheques should be logged in the presence of 2 persons.
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by:ste5an
ID: 41833905
The duties to separate are normally: A) Handling and B) Authorization or A) Handling and B) Review.

So in your scenario, it looks like you need a review process. But here I think we need more details of your processing.
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by:Dave Baldwin
ID: 41834298
Is there an actual problem you are trying to solve?
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viki2000 earned 250 total points
ID: 41834384
How about a software on mail server, independent of "A" computer, that is able to count/log the emails with cheques which "A" must open? That would be as an assistant for double check and review.
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by:John Hurst
ID: 41838447
@dbfromnewjersey - Thanks and I was happy to help.
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