Ensure that adequate segregation of duties is maintained within the accounting system and that user access is granted based on user responsibilities. In the event that certain restrictions are not feasible within the accounting system, user access rights…

Ensure that adequate segregation of duties is maintained within the accounting system and that user access is granted based on user responsibilities. In the event that certain restrictions are not feasible within the accounting system, user access rights within the system should be explicit and in writing, so individuals are aware of their access and purpose granted to modules within the accounting system.