Standards for Internal Control in the Federal Government.¶
U.S. Government Accountability Office. (2014). Standards for Internal Control in the Federal Government.
Cited by¶
4 citations across 4 artifacts.
Each citation links to the sentence it supports in the citing article.
Mechanisms¶
- Maker / Checker Separation
- This is the classic accounting principle of segregation of duties: no single person should control a transaction end to end, because concentration of incompatible duties is the precondition for both undetected error and fraud.
This sourceRequires segregating key transaction duties among different people so no individual controls the process end to end, reducing error, misuse, and fraud risk.
- This is the classic accounting principle of segregation of duties: no single person should control a transaction end to end, because concentration of incompatible duties is the precondition for both undetected error and fraud.
- Role Compatibility Check
- It flags the pairing as a segregation-of-duties violation — one person who can both create a vendor and approve its payments could stand up a fake supplier and pay it — and blocks the grant until either a different assignee is chosen or a compensating control (a second approver) is attached.
This sourceTreats incompatible combinations of authority as segregation-of-duties risks that can enable fraud.
- It flags the pairing as a segregation-of-duties violation — one person who can both create a vendor and approve its payments could stand up a fake supplier and pay it — and blocks the grant until either a different assignee is chosen or a compensating control (a second approver) is attached.
- Variance Report
- It is what stops reconciliation from ending at detection — the classic failure where variances are found, filed, and never answered.
This sourceRequires identified control issues to proceed through evaluation and documented corrective action rather than end with detection.
- It is what stops reconciliation from ending at detection — the classic failure where variances are found, filed, and never answered.
Verification¶
Does it exist? Not checked yet. This entry carries no identifier to resolve. It was extracted from the citation as written in the article, normalized, and deduplicated against the rest of the registry.
Does it back the claim? Not recorded. Neither this nor any other of the 4 citations of this work carries a recorded support check.
Support is checked per citation rather than per work — the same source can be cited soundly in one article and wrongly in another. Per-citation recording began recently, so a citation with no recorded check is a gap in the record rather than evidence it went unchecked.
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Links previously used in the corpus¶
Before the registry existed this work was also linked 1 other way.
Registry ID ref:bee446df22b0 · see in the full table