separation of duties


separation of duties
разделение обязанностей

Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • Separation of duties — (SoD) is the concept of having more than one person required to complete a task. It is alternatively called segregation of duties or, in the political realm, separation of powers.General descriptionSeparation of duties is one of the key concepts… …   Wikipedia

  • Separation of powers — Balance of powers redirects here. For other uses, see Balance of power. The separation of powers, often imprecisely used interchangeably with the trias politica principle,[1] is a model for the governance of a state. The model was first developed …   Wikipedia

  • Separation of church and state in the United States — The phrase separation of church and state (sometimes wall of separation between church and state ), attributed to Thomas Jefferson and others, and since quoted by the Supreme Court of the United States, expresses an understanding of the intent… …   Wikipedia

  • Separation of powers under the United States Constitution — This article refers to the separation of powers specifically in the United States. For the article on the theory of separation of powers, see: Separation of Powers Separation of powers is a political doctrine under which the executive,… …   Wikipedia

  • separation — /sep euh ray sheuhn/, n. 1. an act or instance of separating or the state of being separated. 2. a place, line, or point of parting. 3. a gap, hole, rent, or the like. 4. something that separates or divides. 5. Law. a. cessation of conjugal… …   Universalium

  • Fundamental Rights, Directive Principles and Fundamental Duties of India — The Fundamental Rights, Directive Principles of State Policy and Fundamental Duties are sections of the Constitution of India that prescribe the fundamental obligations of the Statefn|° to its citizens and the duties of the citizens to the State …   Wikipedia

  • segregation of duties — The separation of individual employees’ duties and responsibilities to enhance an organization’s *internal controls. A fundamental aspect of segregation of duties is the notion that persons having the custody of control of assets should not also… …   Auditor's dictionary

  • Information security — Components: or qualities, i.e., Confidentiality, Integrity and Availability (CIA). Information Systems are decomposed in three main portions, hardware, software and communications with the purpose to identify and apply information security… …   Wikipedia

  • Mainframe audit — A mainframe audit is a comprehensive inspection of computer processes , security , and procedures ,with recommendations for improvement. Contents 1 Definition of mainframe 2 Considerations 2.1 The Operating System …   Wikipedia

  • Database security — concerns the use of a broad range of information security controls to protect databases (potentially including the data, the database applications or stored functions, the database systems, the database servers and the associated network links)… …   Wikipedia

  • Comparison of relational database management systems — Programming language comparisons General comparison Basic syntax Basic instructions Arrays Associative arrays String operations …   Wikipedia