Proper segregation of duties
Many organizations are already using or planning to implement an enterprise management system allowing for business process automation. In implementing and using such information systems, the organization should be primarily focused on the proper segregation of duties granted to employees.
To perform the majority of operations within a business process, it is necessary to perform authorization, ensure value protection and recognize the operation in records. Allocating these duties to different employees reduces the probability of an error or fraud performed by an employee in his/her day-to-day activities going unnoticed.
Segregating duties related to the performance of several related key operations
is also crucial. For example, the powers to change the counterparty library and to perform outgoing payments should be segregated, since unauthorized suppliers may be added to the library and payments made to them.