Bookkeeping › Computerized Bookkeeping

How does software enforce segregation of duties?

Intermediate

Answer

Through user roles and permissions: different users get rights limited to their function (e.g., enter invoices but not approve payments or edit the chart of accounts). This enforces segregation of duties electronically, reducing the risk that one person can both perpetrate and conceal errors or fraud.
Real-world example The sales clerk can raise invoices but cannot process payments, enforced by their software role.

Common follow-ups: What tool enforces segregation? | Why does it reduce fraud risk?