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segregación de deberes
Significa asignar a diferentes personas las responsabilidades de autorizar transacciones, registrar transacciones y mantener la custodia de los activos. Reduce la posibilidad de que una persona cometa u oculte errores o fraudes.
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Izboljšaj
- Besedna vrsta: noun
- Sinonim(-i):
- Blossary:
- Industrija/področje: Accounting
- Category: Auditing
- Company: AIS
- Proizvod:
- Akronim/okrajšava:
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