Segregation of duties
Partanen, Jimmy (2021)
2021
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-202201241605
https://urn.fi/URN:NBN:fi:amk-202201241605
Tiivistelmä
The thesis explored the current state of segregation of duties in accounting organization.
The empirical part of the thesis was done by a qualitative case study and literature review. The present state was surveyed through interviews and observation. The thesis briefly introduces risk management, corporate governance, and auditing theories and then maps out the potential risks and establishing segregation of duties. The proposals should be applied, and the threat then re-evaluated.
The case study pointed out many potential risks and how they occur; most arise due to lack of staff and segregation of duties. The organisation's management will decide whether the proposals are applied and whether the project was succesful.
The empirical part of the thesis was done by a qualitative case study and literature review. The present state was surveyed through interviews and observation. The thesis briefly introduces risk management, corporate governance, and auditing theories and then maps out the potential risks and establishing segregation of duties. The proposals should be applied, and the threat then re-evaluated.
The case study pointed out many potential risks and how they occur; most arise due to lack of staff and segregation of duties. The organisation's management will decide whether the proposals are applied and whether the project was succesful.