<Li> Assign each step to a different person or organization . </Li> <P> General categories of functions to be separated: </P> <Ul> <Li> authorization function </Li> <Li> recording function, e.g. preparing source documents or code or performance reports </Li> <Li> custody of asset whether directly or indirectly, e.g. receiving checks in mail or implementing source code or database changes . </Li> <Li> reconciliation or audit </Li> <Li> splitting one security key in two (more) parts between responsible persons </Li> </Ul> <Li> recording function, e.g. preparing source documents or code or performance reports </Li>

What is a primary benefit of job rotation and separation of duties policies