Internal controls are measures adopted by the university to promote the thoughtful and efficient use of all resources. As an agency of New York State, the University at Buffalo is obligated to comply ...

Separation of duties is a key concept of internal controls. This objective is achieved by disseminating the tasks and associated privileges for a specific security process among multiple people. The ...

For decades, segregation of duties (SoD) has been one of finance’s most reliable safeguards. SoD is a simple, well-understood principle: No single individual should be able to request, approve and ...