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Icas plan

MWAUGH1983MWAUGH1983 Trusted RegularRegistered Posts: 420

Just wondered if iy would be prident to put the segration of duty issue as a weakness or fraud?



  • Malcolm GreenMalcolm Green Well-Known Registered, Working Together with HMRC Posts: 105
    Hi Martin,

    Without the full details on the situation you have identified it is difficult to say one way or another.

    If this is part of a "Job Sharing" Function this could be viewed as a positive measure against fraud as two people will be involved in the role and so would be aware of each others work and actions.

    However depending on how this is actually set out to work, in the workplace this could also give rise to a potential fraud risk if suitable measures ie checks and controls are not in place etc. For example not having individual passwords.

    If this is an area in your report you feel is a potential weakness and fraud risk. I would look to highlight this as long as you are able to demonstrate the risk you have identified and can also make recommendations on how this can be addressed.

    I trust this will be of assistance.

    Kind regards

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