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INTERNAL CONTROL
Several types of internal control systems exist.
Segregation of duties where possible duties
should be split between two or more people so
that the work done by one person acts as a
check on the work done by the other.
 With segregation of duties, it is more difficult
for fraud to take place because several
individuals will have to collude in the fraud.
emu presentation.pptx
emu presentation.pptx

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emu presentation.pptx

  • 2.
  • 3. Several types of internal control systems exist. Segregation of duties where possible duties should be split between two or more people so that the work done by one person acts as a check on the work done by the other.  With segregation of duties, it is more difficult for fraud to take place because several individuals will have to collude in the fraud.