One of the most important elements of an internal control system is the segregation of incompatible functions. Essential to this process is the task of identifying the sets of functions which are incompatible. Once these have been determined the access capabilities (both direct and indirect) of each individual or group in the organisation must be traced to ensure that no person has access to a set of incompatible functions. The logic programming language Prolog can be used to assist in this process.
|Number of pages||3|
|Publication status||Published - Feb 1986|