unified
UC-FIN-05 — Segregate incompatible financial duties
Divide incompatible duties, including authorization, recording, custody of assets, and reconciliation, among different individuals across financial processes so that no one person can both perpetrate and conceal an error or fraud. Enforce the segregation through role design and system access, maintain a documented segregation-of-duties conflict matrix, and review conflicts periodically with documented mitigating controls where segregation is impracticable.
Record JSON · Open in map · Data retrieval guide
Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.
Attributes
- domain
- Financial Reporting Controls (SOX)
- type
- preventive
- category
- administrative
Details
- unified_id
- UC-FIN-05
- title
- Segregate incompatible financial duties
- statement
- Divide incompatible duties, including authorization, recording, custody of assets, and reconciliation, among different individuals across financial processes so that no one person can both perpetrate and conceal an error or fraud. Enforce the segregation through role design and system access, maintain a documented segregation-of-duties conflict matrix, and review conflicts periodically with documented mitigating controls where segregation is impracticable.
- domain
- Financial Reporting Controls (SOX)
- control_type
- preventive
- control_category
- administrative
- members
- framework
- sox
- control_id
- PLC-SOD
- coverage
- full
- relationship
- equal
- guidance
Source
No record-specific source URL is provided.
Connections
- Financial Controls Policy & Segregation-of-Duties Governance operates UC-FIN-05 — Segregate incompatible financial duties
- UC-FIN-05 — Segregate incompatible financial duties mitigates Financial-statement fraud and management override
- strength
- primary
- rationale
- Separating authorization/recording/custody/reconciliation stops one person perpetrating and concealing fraud or override.
- UC-FIN-05 — Segregate incompatible financial duties mitigates Understatement of liabilities/expenses (completeness)
- strength
- primary
- rationale
- Separating recording from independent reconciliation ensures unrecorded liabilities/expenses are detected.
- UC-FIN-05 — Segregate incompatible financial duties maps_to PLC-SOD — Segregation of duties — incompatible duties (authorization, recording, custody, reconciliation) are divided among different people to reduce the risk of error or fraud.
- framework
- sox
- control_id
- PLC-SOD
- coverage
- full
- relationship
- equal
- delta
- Not provided
- source_version
- SOX §302/§404 (2002), PCAOB AS 2201
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- UC-FIN-05 — Segregate incompatible financial duties mitigates Segregation-of-duties conflicts in financial processes
- strength
- primary
- rationale
- This is the SoD control: dividing incompatible duties directly removes duty-conflict exposure.
- UC-FIN-05 — Segregate incompatible financial duties mitigates Internal fraud — asset misappropriation, embezzlement, forgery
- strength
- primary
- rationale
- Custody separated from recording and reconciliation prevents concealed asset theft.
- UC-FIN-05 — Segregate incompatible financial duties mitigates Overstatement of assets/revenue (existence & occurrence)
- strength
- related
- rationale
- Separating authorization from recording reduces unauthorized/fictitious entries inflating balances.
- UC-FIN-05 — Segregate incompatible financial duties mitigates Unauthorized activity — rogue trading, position mismarking, concealment
- strength
- related
- rationale
- Separating dealing from settlement/recording impedes concealment of unauthorized trades.
- SOX Process Walkthrough tests UC-FIN-05 — Segregate incompatible financial duties