In enterprise management, the internal control under risk management has five elements: internal environment, risk assessment, control activities, information and communication, and internal supervision. Among them, there are seven major controls in the control activity elements, namely incompatible job separation control, authorization and approval control, accounting system control, property protection control, budget control, operation analysis control and performance appraisal control.
What is an incompatible job in the control of incompatible job separation? Incompatible positions refer to those positions that cannot be held by a single department or person, otherwise they may be fraudulent or easy to cover up their cheating. In layman's terms, if two things are done by the same department or the same person, they may cheat, and it is easy to cover up cheating, then these two things are incompatible positions.
Incompatible duties generally include five categories: authorization and approval and business handling, business handling and accounting records, accounting records and property safekeeping, business handling and audit inspection, authorization approval and supervision and inspection. For example, the accounting position in charge of money and accounts, procurement management and physical acceptance in the procurement business are all incompatible positions!
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