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Источник: https://www.to-increase.com/business...ce-requirement
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As per AICPA Segregation of Duties (SOD) AICPA, Segregations of Duties (SOD) is a basic building block of sustainable risk management and internal controls for a business. The principle of SOD is based on shared responsibilities of a key process, wherein the critical functions of a process are assigned to more than one person or department. Managing fraud and error risks is difficult without this separation in key processes.



Источник: https://www.to-increase.com/business...ce-requirement