Internal Controls System Access—Managed or Taken for Granted?

By Pam Miller - Segregation of duties is an important consideration in determining what tasks should be done by whom in the AP department. Most organizations—especially those subject to SOX rules—spend a great deal of time on this topic to ensure that their plan is a good one. But in some organizations, planning the logistics of system access receives considerably less attention. There are three key reasons for this oversight. AP doesn't always own the process. One common reason that…