One important element of good internal
controls is an adequate segregation of duties. In other words, good
business practices ensure that all departmental transactions reflect
appropriate University business by ensuring that no one individual
employee can complete a significant business transaction in its
entirety. The following matrices represent tools that departments
can use to ensure appropriate segregation of duties:
In addition to proper segregation of
duties, it is important for departments to take certain actions upon the
separation of departmental employees. The following checklist
identifies some actions that should be taken with respect to employees
upon separation.
UCSD
