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Seg of Duties

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Management, Planning and Organization of IS

ISACA PROFESSIONAL RESOURCES
SEGREGATION OF DUTIES WITHIN INFORMATION SYSTEMS
This is an excerpt from the CISA Review Manual 2005 Chapter 2 - Management, Planning and Organization of IS CISA Review Manual 2005 - Pages 88-91 The entire publication and other exam study material can be purchased through the ISACA bookstore at www.isaca.org/cisabooks.

CISA® REVIEW MANUAL SEGREGATION OF DUTIES DISCLAIMER
ISACA has produced this publication as an educational resource to assist individuals preparing to take the CISA Certification Exam. It was produced independently from the CISA Certification Board, which has no input into or responsibility for its content. ISACA makes no claim that the Segregation of Duties Control Matrix is an industry standard. The material is solely intended as a general guideline to assist in identifying potential conflicts. Functions, designations, nature of business processes, technology deployed and risks may vary from one organization to another. In determining the proper controls, the IS auditing professional should apply his or her own professional judgment to the specific circumstances presented within an enterprise or information technology environment.

CISA Review Manual 2005

1

Chapter 2

SEGREGATION OF DUTIES WITHIN IS
Actual job titles and organizational structures may vary greatly from one organization to another, depending on the size and nature of the business. However, it is important for an IS auditor to obtain information to assess the relationship among various job functions, responsibilities and authorities in assessing adequate segregation of duties. The segregation of duties avoids the possibility that a single person could be responsible for diverse and critical functions in such a way that errors or misappropriations could occur and not be detected in a timely

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