Internal Fraud: Addressing the Segregation of Duties Dilemma

When:  Apr 8, 2021 from 11:00 AM to 12:00 PM (ET)
Associated with  All-Member Community
Common in smaller cooperatives, and even in some of the larger cooperatives, providing the staff size necessary to properly segregate duties for internal control purposes is just not feasible. This segregation of duties dilemma leads many to incorrectly conclude that many organizations can't have good internal controls. This 60-minute session counters that conclusion by focusing on those controls and processes that can be implemented to help mitigate the lack of segregation of duties. With the proper combination of prevention AND detection controls and processes, the cooperative can still achieve an effective control structure that serves to prevent and detect internal fraud.

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