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Incompatible duties

A concept relating to separation of duties, a control method in business and accounting used to prevent fraud and limit the consequences of errors. Separation of duties means that more than one person should be required to complete certain tasks such as transferring funds. A person has been assigned incompatible duties if they are able to complete one of these tasks by themselves.

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  • Part of Speech: noun
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  • Blossary:
  • Industry/Domain: Accounting
  • Category: Auditing
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