Describe the importance of position definitions as human safeguards for employees

Question

What will be an ideal response?

Answer 1

Effective human safeguards also include definitions of job tasks and responsibilities. In general, job descriptions should provide a separation of duties and authorities. For example, no single individual should be allowed to both approve expenses and write checks. Instead, one person should approve expenses, another pay them, and a third should account for the payment. Similarly, in inventory, no single person should be allowed to authorize an inventory withdrawal and also to remove the items from inventory. Given appropriate job descriptions, user accounts should be defined to give users the least possible privilege needed to perform their jobs.