An internal control mechanism in which duties are divided so that no single person or department can complete an entire transaction process alone, enabling mutual oversight that prevents fraud and errors. A classic example is separating the department that submits a request from the department that approves it. This reduces opportunities for misconduct and increases organizational trustworthiness.

Past questions testing this term · 1 questions

• 2018h30h #52内部統制における相互けん制を働かせるための職務分掌の例として，適切なものはどれか。