Segregation of Duties Solutions

More documents

Recommendations

Info

Example Approach to an SOD Program Copyright © 2006 Deloitte Development LLC. All rights reserved. 9
Companies Need a Process for Establishing and Managing Segregation of Duties Establishing a process for defining SOD rules and policies, aligning organization and process, establishing enforcement, mitigating controls and monitoring are essential components of an SOD solution that helps meet business objectives Business Objectives • Comply with the regulatory requirements, example Sarbanes- Oxley legislation • Improve company-wide internal control structure • Mitigate the risk of intentional fraud or unintentional error to the organization • Align functions organizationally with common best practices • Gain a level of comfort that the financial statements are free from misstatement • Improve financial data, thereby improving management reporting • Satisfy increasing customer and investor demands for sound internal controls Monitoring & Governance Mitigating Controls SOD Solution Rules & Policies Segregation of Duties Components Organizational & Process Alignment Establish Enforcement Copyright © 2006 Deloitte Development LLC. All rights reserved. 10
Page 1 and 2: Segregation of Duties Solutions Poi
Page 3 and 4: Business Considerations Copyright
Page 5 and 6: Common Challenges and Pitfalls of I
Page 7 and 8: Regulatory Compliance Sarbanes-Oxle
Page 9: Access Management Implementation of
Page 13 and 14: Technology can help companies manag
Page 15 and 16: SOD Assessment Process Step I • U
Page 17 and 18: Step I, Cont. Deloitte Determine SO
Page 19 and 20: Market Opportunity Step II, Cont. G
Page 21 and 22: Example Copyright © 2006 Deloitte
Page 23 and 24: Conflict Report Copyright © 2006 D
Page 25: About Deloitte Deloitte, one of the

Segregation of Duties Solutions

Create successful ePaper yourself

Delete template?

Save as template?