The City must maintain sufficient segregation of duties through adequate staff to maintain independent verification and oversight. The City assumes a much higher level of risk when the number of employees is inadequate to ensure appropriate segregation of duties and sufficient supervision.
Segregation of Duties is aimed at preventing an individual from committing fraud, or misusing or abusing City resources by being able to conceal the activity through the normal course of their duties. It also provides an internal check to minimize human errors. Typical examples of fraud in a municipal organization include theft of cash and ordering goods for personal use with City funds. A typical example of abuse of position is fixing a parking ticket.
Segregation of Duties is particularly important with the cash handling employees in the finance area of the City.
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