Segregation of Duties
Segregation is the separation of duties which is a key concept of internal controls to increase protection from fraud and mitigate errors.
Within each Blueprint, it is important to note that a clear line of responsibilities is defined between the HR and Payroll Departments.
In cases where the Divisional structure does not allow for this assignment of responsibilities, the Group will accept alternative structures provided that clear segregation of duties are in place. It is also important to adapt any auditing processes according to this structure.