Think you're too small to segregate duties? Let's find out!
Segregating duties is a best practice that protects against error and fraud, but it can be hard to do when you don't have enough people.
But fear not! Just because your government has a small staff does not mean it is impossible to implement this important internal control. It mostly depends on the decisions you make. Segregating duties is not an ‘all or nothing concept' – you can segregate responsibilities as much as you can and then fill in any gaps with oversight controls.