segregation of duties

segregation of duties
разделение/выделение обязанностей

один из элементов внутрихозяйственного контроля (Internal Control). Предполагает разделение функций разрешения/авторизации (authorization), хранения (custodianship) и регистрации (также separation of duties)

Специализированный англо-русский словарь бухгалтерских терминов. .

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