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Segregation Of Duties for Growing African Businesses: A Practical Internal Control Framework For Stronger Financial Governance
Growth introduces complexity. As organisations expand into new markets, increase transaction volumes, decentralise operations or adopt digital financial systems, weaknesses in internal controls can become increasingly costly. Segregation of duties (SoD) should therefore form a core component of an organisation’s financial governance framework. Its purpose is to prevent any individual from exercising excessive control over…