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    Income Guideline 19 - Appendix 1

    Uploaded by

    gamallof
    The document contains tables of incompatibilities for different business processes. The tables list tasks within each process and whether they are compatible when performed by the same employee. For the PROCUREMENT process: Maintaining supplier data, ordering goods, receiving goods, managing asset custody, recording invoices, and paying invoices were all found to be incompatible for a single employee. For the SALES process: Modifying invoice data, recording orders, assessing customer credit, dispatching goods, invoicing customers, recording sales, collecting cash, and recovering debt were all found to be incompatible for a single employee. For OPERATIONS MANAGEMENT: Analyzing and negotiating contracts and authorizing contracts were found to be incompatible tasks for a

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    Income Guideline 19 - Appendix 1

    Uploaded by

    gamallof
    19 views14 pages
    The document contains tables of incompatibilities for different business processes. The tables list tasks within each process and whether they are compatible when performed by the same employee. For the PROCUREMENT process: Maintaining supplier data, ordering goods, receiving goods, managing asset custody, recording invoices, and paying invoices were all found to be incompatible for a single employee. For the SALES process: Modifying invoice data, recording orders, assessing customer credit, dispatching goods, invoicing customers, recording sales, collecting cash, and recovering debt were all found to be incompatible for a single employee. For OPERATIONS MANAGEMENT: Analyzing and negotiating contracts and authorizing contracts were found to be incompatible tasks for a

    Original Title

    Income Guideline 19 - Appendix 1 (2)

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    The document contains tables of incompatibilities for different business processes. The tables list tasks within each process and whether they are compatible when performed by the same employee. For the PROCUREMENT process: Maintaining supplier data, ordering goods, receiving goods, managing asset custody, recording invoices, and paying invoices were all found to be incompatible for a single employee. For the SALES process: Modifying invoice data, recording orders, assessing customer credit, dispatching goods, invoicing customers, recording sales, collecting cash, and recovering debt were all found to be incompatible for a single employee. For OPERATIONS MANAGEMENT: Analyzing and negotiating contracts and authorizing contracts were found to be incompatible tasks for a

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    19 views14 pages

    Income Guideline 19 - Appendix 1

    Uploaded by

    gamallof
    The document contains tables of incompatibilities for different business processes. The tables list tasks within each process and whether they are compatible when performed by the same employee. For the PROCUREMENT process: Maintaining supplier data, ordering goods, receiving goods, managing asset custody, recording invoices, and paying invoices were all found to be incompatible for a single employee. For the SALES process: Modifying invoice data, recording orders, assessing customer credit, dispatching goods, invoicing customers, recording sales, collecting cash, and recovering debt were all found to be incompatible for a single employee. For OPERATIONS MANAGEMENT: Analyzing and negotiating contracts and authorizing contracts were found to be incompatible tasks for a

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 14

    TABLE OF INCOMPATIBILITIES (*)

    Process: PROCUREMENT (PRO)

    Goods receipt
    suppliers data
    Order goods

    Pay supplier
    Custody of
    Incompatibilities

    Maintain

    supplier
    Record

    invoice
    invoice
    assets
    Maintain suppliers data NO

    Order goods NO NO NO NO

    Goods receipt NO NO NO NO

    Custody of assets NO NO NO NO

    Record supplier invoice NO NO NO NO

    Pay supplier invoice NO NO NO NO NO

    Automated (Y/N)

    (*) Please consider all risks related to each listed incompatibility for the analysis.

    ANALYSIS OF TASKS AND PROFILES CONFLICTS BY EMPLOYEE


    Goods receipt
    suppliers data
    Order goods

    Pay supplier
    Custody of

    Application profile
    Employee's name
    Maintain

    supplier

    (if applicable)
    Record

    invoice
    invoice
    assets
    TABLE OF INCOMPATIBILITIES (*)
    Process: SALES (SAL)

    Modify invoice data

    Dispatch of goods
    solvency and time
    Assess customer

    Invoice customer
    limit for payment

    Cash collection
    Record orders

    Debt recovery
    directly in the

    Record sales
    database
    Incompatibilities

    Modify invoice data


    NO NO NO NO NO NO NO
    directly in the database

    Record orders NO NO NO NO NO NO NO

    Assess customer
    solvency and time limit NO NO NO NO NO NO NO
    for payment

    Dispatch of goods NO NO NO NO NO NO NO

    Invoice customer NO NO NO NO NO NO NO

    Record sales NO NO NO NO NO NO NO

    Cash collection NO NO NO NO NO NO NO

    Debt recovery NO NO NO NO NO NO NO

    Automated (Y/N)

    (*) Please consider all risks related to each listed incompatibility for the analysis.

    ANALYSIS OF TASKS AND PROFILES CONFLICTS BY EMPLOYEE


    Invoice customer

    Cash collection
    data directly in

    Record orders
    Modify invoice

    Debt recovery
    Record sales
    solvency and
    the database

    time limit for


    Dispatch of
    customer

    payment
    Assess

    goods

    Application profile
    Employee's name
    (if applicable)
    TABLE OF INCOMPATIBILITIES (*)
    Process:
    OPERATIONS MANAGEMENT (OPM)

    Authorize the
    Analyse and

    Manage the
    Analyse the
    negociate

    signature

    progress
    contract
    contract

    work in

    project
    Incompatibilities

    Analyse and negociate


    NO NO NO
    contract
    Authorize th contract
    NO NO NO
    signature
    Analyse the work in
    NO NO NO
    progress

    Manage the project NO NO NO

    Automated (Y/N)

    (*) Please consider all risks related to each listed incompatibility for the analysis.

    ANALYSIS OF TASKS AND PROFILES CONFLICTS BY EMPLOYEE


    Authorize the
    Analyse and

    Manage the
    Analyse the
    negociate

    signature

    progress
    contract

    contract

    work in

    project

    Application profile
    Employee's name
    (if applicable)
    TABLE DES INCOMPATIBILITES (*)
    Processus :
    GESTION DES OPERATIONS (OPM)

    Analyser le

    Analyser le

    Analyser le
    travail en

    travail en

    travail en

    Diriger le
    projet
    cours

    cours

    cours
    Incompatibilités

    Analyser et négocier les


    NON NON NON
    conditions contractuelles
    Autoriser la signature du
    NON NON NON
    contrat

    Analyser le travail en cours NON NON NON

    Superviser le projet NON NON NON

    Automatisé (Y/N)

    (*) Prendre en compte les risques associés pour chaque incompatibilité listée dans le tableau.

    ANALYSE DES CONFLITS DE TACHES ET PROFILS PAR COLLABORATEUR


    Analyser le

    Analyser le

    Analyser le
    travail en

    travail en

    travail en

    Diriger le

    Nom du Profil applicatif


    projet
    cours

    cours

    cours

    collaborateur (si applicable)


    TABLE OF INCOMPATIBILITIES (*)
    Process: ASSETS MANAGEMENT (ASS)

    Approve the acquisition and

    Record fixed assets in the


    inventories and physical
    release of fixed assets
    Monitor fixed assets

    Perform physical

    accounts
    checks
    Incompatibilities

    Monitor fixed assets NO

    Approve the acquisition and


    NO
    release of fixed assets
    Perform physical inventories and
    NO
    physical checks
    Record fixed assets in the
    NO
    accounts

    Automated (Y/N)

    (*) Please consider all risks related to each listed incompatibility for the analysis.

    ANALYSIS OF TASKS AND PROFILES CONFLICTS BY EMPLOYEE


    Approve the acquisition and

    Record fixed assets in the


    inventories and physical
    release of fixed assets
    Monitor fixed assets

    Perform physical

    accounts
    checks

    Application profile
    Employee's name
    (if applicable)
    TABLE DES INCOMPATIBILITES (*)
    SS) Processus : GESTION DES ACTIFS (ASS)

    des vérifications physiques

    immobilisations dans les


    Faire des inventaires et
    Approuver l'achat et la
    immobilisations

    Enregistrer les
    vente d'actifs
    Contrôler les

    comptes
    Incompatibilités

    Contrôler les immobilisations NON

    Approuver l'achat et la vente d'actifs NON

    Faire des inventaires et des


    NON
    vérifications physiques

    Comptabiliser les immobilisations NON

    Automatisé (Y/N)

    (*) Prendre en compte les risques associés pour chaque incompatibilité listée dans le tableau.

    ANALYSE DES CONFLITS DE TACHES ET PROFILS PAR COLLABORATEUR


    des vérifications physiques

    immobilisations dans les


    Faire des inventaires et
    Approuver l'achat et la
    immobilisations

    Enregistrer les
    vente d'actifs
    Contrôler les

    comptes

    Nom du Profil applicatif


    collaborateur (si applicable)
    TABLE OF INCOMPATIBILITIES (*)
    Process: HR MANAGEMENT (HRM)

    Access to payroll software


    Pay salaries & benefits
    Determine salaries &

    Analyse variances in
    Record salaries and

    payroll (monthly)
    Process payroll

    benefits
    benefits
    Incompatibilities

    Determine salaries & benefits NO NO NO NO

    Process payroll NO NO NO NO

    Record salaries and benefits NO NO NO NO

    Pay salaries & benefits NO NO NO NO

    Analyse variances in payroll


    NO NO NO NO NO
    (monthly)
    Modify payroll information in HR
    NO
    software

    Automated (Y/N)

    (*) Please consider all risks related to each listed incompatibility for the analysis.

    ANALYSIS OF TASKS AND PROFILES CONFLICTS BY EMPLOYEE


    Analyse variances in payroll

    Access to payroll software


    Pay salaries & benefits
    Determine salaries &

    Record salaries and


    Process payroll

    (monthly)
    benefits
    benefits

    Application profile
    Employee's name
    (if applicable)
    TABLE DES INCOMPATIBILITES (*)
    Processus : GESTION DES RESSOURCES HUMAINES

    Acceder au logiciel de paie


    dans le payroll (mensuel)
    Enregistrer les salaires &

    Analyse les variations


    Payer les salaires &
    Fixer les salaires &

    Gérer la paie
    avantages

    avantages

    avantages
    Incompatibilités

    Fixer les salaires &


    NON NON NON NON
    avantages

    Gérer la paie NON NON NON NON

    Comptabiliser les salaires &


    NON NON NON NON
    avantages
    Payer les salaires &
    NON NON NON NON
    avantages
    Analyse les variations dans
    NON NON NON NON NON
    le payroll (mensuel)
    Modifier l'information du
    NON
    logiciel de paie

    Automatisé (Y/N)

    (*) Prendre en compte les risques associés pour chaque incompatibilité listée dans le tableau.

    ANALYSE DES CONFLITS DE TACHES ET PROFILS PAR COLLABORATEUR


    Analyse les variations dans

    Acceder au logiciel de paie


    Enregistrer les salaires &

    Payer les salaires &

    le payroll (mensuel)
    Fixer les salaires &

    Gérer la paie
    avantages

    avantages

    avantages

    Nom du Profil applicatif


    collaborateur (si applicable)
    TABLE OF INCOMPATIBILITIES (*)
    Process: FINANCIAL MANAGEMENT (FIN)

    Approve the calculation

    Execute payments (or

    Maintain bank master


    reconciliation & cash
    movements analysis

    Review and validate


    Calculate payments

    bank reconciliation
    Record payments

    Perform bank
    of payments

    transfers)

    files
    Incompatibilities

    Calculate payments NO NO NO

    Approve the calculation of


    NO NO NO
    payments
    Execute payments (or
    NO NO NO NO NO
    transfers)

    Record payments NO NO NO NO

    Perform bank
    reconciliation & cash NO NO NO NO
    movements analysis
    Review and validate bank
    NO
    reconciliation
    Maintain bank master
    NO NO
    files

    Automated (Y/N)

    (*) Please consider all risks related to each listed incompatibility for the analysis.

    ANALYSIS OF TASKS AND PROFILES CONFLICTS BY EMPLOYEE


    Approve the calculation

    Execute payments (or

    Maintain bank master


    reconciliation & cash
    movements analysis

    Review and validate


    Calculate payments

    bank reconciliation
    Record payments

    Perform bank
    of payments

    transfers)

    Application profile
    files

    Employee's name
    (if applicable)
    TABLE DES INCOMPATIBILITES (*)
    Processus : GESTION FINANCIERE (FIN)

    Effectuer les règlements


    Approbation du montant

    coordonnées bancaires
    Rapprocher et analyser

    Contrôler et valider les


    Calcul des règlements

    (ou les transferts)

    Comptabiliser les

    les mouvements

    rapprochements

    Mettre à jour les


    des règlements

    paiements

    bancaires
    bancaires
    Incompatibilités

    Calcul des règlements NON NON NON

    Approbation du montant des


    NON NON NON
    règlements
    Effectuer les règlements (ou
    NON NON NON NON NON
    les transferts)

    Comptabiliser les paiements NON NON NON NON

    Rapprocher et analyser les


    NON NON NON NON
    mouvements bancaires

    Contrôler et valider les


    NON
    rapprochements bancaires
    Mettre à jour les
    NON NON
    coordonnées bancaires

    (*) Prendre en compte les risques associés pour chaque incompatibilité listée dans le tableau.

    ANALYSE DES CONFLITS DE TACHES ET PROFILS PAR COLLABORATEUR


    Effectuer les règlements
    Approbation du montant

    coordonnées bancaires
    Rapprocher et analyser

    Contrôler et valider les


    Calcul des règlements

    (ou les transferts)

    Comptabiliser les

    les mouvements

    rapprochements

    Mettre à jour les


    des règlements

    paiements

    bancaires
    bancaires

    Nom du Profil applicatif


    collaborateur (si applicable)
    TABLE OF INCOMPATIBILITIES (*)
    Process: ACCOUNTING MANAGEMENT (ACC)

    Validate financial statements


    Prepare financial statements
    Authorize manual journal
    Prepare manual journal

    journal entries data

    Modify general
    Record manual

    ledger data

    ledger data
    entries data

    Modify sub

    Descricion
    entries
    Incompatibilities

    Prepare manual journal


    NO
    entries
    Authorize manual journal
    NO NO
    entries data
    Record manual journal
    NO
    entries data

    Modify sub ledger data NO

    Modify general ledger


    NO
    data
    Prepare financial
    NO
    statements
    Validate financial
    NO
    statements

    Automated (Y/N)

    (*) Please consider all risks related to each listed incompatibility for the analysis.

    ANALYSIS OF TASKS AND PROFILES CONFLICTS BY EMPLOYEE


    Authorize manual journal
    Prepare manual journal

    journal entries data

    Validate financial
    Prepare financial
    Modify general
    Record manual

    ledger data

    ledger data
    entries data

    statements

    statements
    Modify sub
    entries

    Application profile
    Employee's name
    (if applicable)
    Nombres de Personas

    Transacciones

    N/A

    Otros Herramientas
    excel
    name
    Employee's
    Process:

    Automated (Y/N)
    of an IT application
    Use the IT application
    TABLE OF INCOMPATIBILITIES (*)

    modification requested

    (if applicable)
    Implement the development or
    Incompatibilities

    Authorise to put into production

    Application profile
    Validate the creation of an access

    Monitor access violations attempts

    Access rights review and validation


    Create the access in the IT application
    Modify parameters of the IT application

    Request a development or a modification


    Use the IT application Use the IT application
    NO

    Modify parameters of the IT Modify parameters of the IT


    NO

    application application

    ANALYSIS OF TASKS AND PROFILES CONFLICTS BY EMPLOYEE


    Request a development or a Request a development or a
    NO
    NO
    modification of an IT application modification of an IT application

    Implement the development or Implement the development or

    (*) Please consider all risks related to each listed incompatibility for the analysis.
    NO
    NO

    modification requested modification requested


    IT MANAGEMENT (ITM)

    Authorise to put into production Authorise to put into production


    NO
    NO

    Validate the creation of an access NO Validate the creation of an access


    NO

    Create the access in the IT Create the access in the IT


    NO
    NO
    NO

    application application
    NO
    NO

    Monitor access violations attempts Monitor access violations attempts


    NO

    Access rights review and validation Access rights review and validation
    Nom du
    collaborateur
    accès

    d'accès
    Processus :

    Automatisé (Y/N)
    Utiliser l'IT aplication

    modification demandée

    (si applicable)
    Profil applicatif
    modification du programme IT
    Incompatibilités

    Autoriser la mise en production

    Revoir et valider les droits d'accès


    Surveiller les tentatives de violations
    Programmer le développement ou la
    Demander un développement ou une
    TABLE DES INCOMPATIBILITES (*)

    Paramétrer l'accès dans l'application IT


    Approuver la demande de création d'un
    Utiliser l'IT aplication Utiliser l'IT aplication
    Modifier les paramètres de l'application IT NON

    Modifier les paramètres de Modifier les paramètres de


    l'application IT l'application IT
    NON

    Demander un développement ou Demander un développement ou

    ANALYSE DES CONFLITS DE TACHES ET PROFILS PAR COLLABORATEUR


    une modification du programme IT une modification du programme IT
    NON
    NON

    Programmer le développement ou Programmer le développement ou


    la modification demandée la modification demandée
    NON
    NON

    (*) Prendre en compte les risques associés pour chaque incompatibilité listée dans le tableau.
    Autoriser la mise en production Autoriser la mise en production
    NON
    NON

    Approuver la demande de création Approuver la demande de création


    d'un accès d'un accès
    NON
    NON

    Paramétrer l'accès dans Paramétrer l'accès dans


    l'application IT l'application IT
    NON
    NON
    NON
    GESTION DES SYSTEMES D'INFORMATION (ITM)

    Surveiller les tentatives de violations Surveiller les tentatives de violations


    d'accès d'accès
    NON
    NON

    Revoir et valider les droits d'accès Revoir et valider les droits d'accès
    NON

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