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segregación de deberes
Significa asignar a diferentes personas las responsabilidades de autorizar transacciones, registrar transacciones y mantener la custodia de los activos. Reduce la posibilidad de que una persona cometa u oculte errores o fraudes.
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- Part of Speech: noun
- Synonym(s):
- Blossary:
- Industry/Domain: Accounting
- Category: Auditing
- Company: AIS
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