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SOD Matrix PDF | PDF | Business (General)
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SOD Matrix PDF

The document is a matrix that outlines the segregation of duties for various roles within a system. It lists roles such as accounting, payroll, purchasing, and human resources along the top and common duties like data entry, authorization, and reconciliation along the side. The matrix then indicates which roles should not have which duties to ensure proper checks and balances within the system.

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Ajai Srivastava
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347 views1 page

SOD Matrix PDF

The document is a matrix that outlines the segregation of duties for various roles within a system. It lists roles such as accounting, payroll, purchasing, and human resources along the top and common duties like data entry, authorization, and reconciliation along the side. The matrix then indicates which roles should not have which duties to ensure proper checks and balances within the system.

Uploaded by

Ajai Srivastava
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Segregation of Duties Matrix

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Process COSO Procedure/Function Grp 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

R Create Requisition 1 x * * x x x x *
A Approve Requisition 2 x * * x x x x * COSO Category

R Create PO 3 * x * x x x x * R Record

A Approve PO 4 * x * x x x x * A Authorize
Purchasing R Create Voucher 5 * * x x x x x * C Custody

A Approve Voucher 6 * * x x x x x * RX Reconcile

C Cut Check 7 x x x x x x x x x x x
A Add/Edit Vendor 8 x x x x x x x x SOD Risk Level

A Approve Vendor 9 x x x x x x x x X Elevated Risk


Reconciliation RX Bank Reconciliation 10 x x x x x x x * x x x x x * Low Risk

R Enter JE 11 * * * x * x x x x
Journal Entry
A Approve JE 12 * * * x x x x x x
C Custody of Cash 13 x x x x x x x x x x
A Approval of Bank Deposit 14 x x x x x x x
Cash Receipts R Post Receipts 15 x x x x x x x
A Add/Edit Customers 16 x x x x
RX AR Reconciliation 17 x x x x
R Hire Employee 17 x x x x
A Change Compensation 18 x x x x
Emp Comp A Change Benefits 19 x x x
C Create Paycheck 20 x x x x x
RX Payroll and Benefits Recon 22 x x x x
R Add Students 23 x x
FTE Reporting R Edit Attendance records 24 x x
C Report Attendance Records 25 x x
Add/Edit Free & Reduced
R Status in the System 26
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Free & Reduced Approve Free & Reduced
A Status 27
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C Collect Meal Receipts 28 x x x
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System Access
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A System 30
x
Recon

Purchasing Journal Cash Receipts Employee Comp


Entry

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