Segregation of Duties Matrix Crea t e Requ i sit i on Approve Req u isition Crea t e P O Approve PO Crea t e V o ucher Approve Vouche r Cut Ch eck Add/E d it Ven d or Approve Vend or Bank Reconci l iation Ent e r JE Approve JE Custody o f Ca s h Approva l o f Ba nk D ep o Post Re c e i pt s Add/E d it C ust omers T G RRCON (B ANNER) Hi r e Employe e Cha n ge Compen s a t io n Cha n ge B e nefit s Crea t e P a yc h eck ADP Re c o n Process COSO Procedure/Function Grp 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 R Create Requisition 1 x * * x x x x * A Approve Requisition 2 x * * x x x x * R Create PO 3 * x * x x x x * R A Approve PO 4 * x * x x x x * A R Create Voucher 5 * * x x x x x * C A Approve Voucher 6 * * x x x x x * RX C Cut Check 7 x x x x x x x x x x x A Add/Edit Vendor 8 x x x x x x x x A Approve Vendor 9 x x x x x x x x X Reconciliation RX Bank Reconciliation 10 x x x x x x x * x x x x x * R Enter JE 11 * * * x * x x x x A Approve JE 12 * * * x x x x x x C Custody of Cash 13 x x x x x x x x x x A Approval of Bank Deposit 14 x x x x x x x R Post Receipts 15 x x x x x x x A Add/Edit Customers 16 x x x x RX TGRRCON (BANNER) 17 x x x x R Hire Employee 17 x x x x A Change Compensation 18 x x x x A Change Benefits 19 x x x C Create Paycheck 20 x x x x x RX ADP Recon 22 x x x x Recon Low Risk Purchasing Journal Entry COSO Category Elevated Risk Record Authorize Custody Reconcile SOD Risk Level Employee Comp Cash Receipts Journal Entry Purchasing Emp Comp Cash Receipts

Segregation of Duties Matrix

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Segregation of Duties Matrix

Crea

te Re

quisi

tion

Appro

ve R

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Crea

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Appro

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Appro

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Bank

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Crea

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ADP R

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Process COSO Procedure/Function Grp 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

R Create Requisition 1 x * * x x x x *A Approve Requisition 2 x * * x x x x *

R Create PO 3 * x * x x x x * RA Approve PO 4 * x * x x x x * AR Create Voucher 5 * * x x x x x * CA Approve Voucher 6 * * x x x x x * RXC Cut Check 7 x x x x x x x x x x x

A Add/Edit Vendor 8 x x x x x x x x

A Approve Vendor 9 x x x x x x x x XReconciliation RX Bank Reconciliation 10 x x x x x x x * x x x x x *

R Enter JE 11 * * * x * x x x x

A Approve JE 12 * * * x x x x x x

C Custody of Cash 13 x x x x x x x x x x

A Approval of Bank Deposit 14 x x x x x x x

R Post Receipts 15 x x x x x x x

A Add/Edit Customers 16 x x x x

RX TGRRCON (BANNER) 17 x x x x

R Hire Employee 17 x x x x

A Change Compensation 18 x x x x

A Change Benefits 19 x x x

C Create Paycheck 20 x x x x x

RX ADP Recon 22 x x x x

Rec

on

Low Risk

Purchasing

Journal Entry

COSO Category

Elevated Risk

Record

Authorize

Custody

Reconcile

SOD Risk Level

Employee CompCash ReceiptsJournal Entry

Purchasing

Emp Comp

Cash Receipts