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How does a policy of rotating clerical employees from job to job aid in strengthening the control procedures within the control environment?

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Question added by getu belayneh
Date Posted: 2016/03/08
Aldrine Inducil
by Aldrine Inducil , Associate Accountant , ECCL Singapore PTE. LTD. - ROHQ

Rotating clerical jobs helps in strengthening the control procedure in two ways. One is that no person, even though he may be at a lower post, gets to know the system so well that he can manipulate it for his own good. Several small financial problems could result in the same outcome as that of a single large financial crisis.

Also, as people at the clerical position are aware of what their seniors are doing, they can avert any disaster. But working under the same person for a long time makes it easier for those above them to coerce and threaten them, which prevents them from bringing into the open any underhand activity going on.

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