Separation of duties Custody of Assets from Accounting Authorization from transactions from the Custody of related Assets Operational responsibility for Record-Keeping responsibility Information Technology duties from Duties of Key Users Outside Information Technology Arens, Loebbecke; Auditing, 8/EArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Operational Responsibility for Record-Keeping Responsibility Information Technology Duties from Duties of Key Users Outside Information Technology Separation of Duties Authorization from Transactions from the Custody of Related Assets