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{"sheet":"Duty Selection","index":0,"n_rows":41,"n_cols":9,"rows_kept":41,"merged":[[4,1,4,2],[4,4,4,5],[4,7,4,8],[12,1,12,2],[12,7,12,8],[15,4,15,5],[22,1,22,2],[27,7,27,8],[28,4,28,5]]}
[]
[null,"Employee or Role Name:"]
[]
[]
[null,"Expenditure Cycle",null,null,"Payroll Cycle",null,null,"Processing of Cash"]
[1,null,"Initiate Checks for Expenditures",33,null,"Initiate Payroll Check",60,null,"Open Mail, Copy Checks Received"]
[2,null,"Prepare Check",34,null,"Prepare Payroll Checks",61,null,"Prepare Deposits"]
[3,null,"Review, Authorize or Sign Checks",35,null,"Sign Payroll Checks",62,null,"Deposit Cash Receipts"]
[4,null,"Mail Check",36,null,"Review and Authorize Electronic Payroll Disbursements",63,null,"Reconcile Cash Accounts"]
[5,null,"Investigate Discrepancies or Issues - Expenditure",37,null,"Disburse Payroll Checks",64,null,"Investigate Discrepancies or Issues - Cash"]
[6,null,"Edit Vendor Master File",38,null,"Resolving Employee Payroll Inquiries",65,null,"Access to Cash"]
[{"$nulls":3},39,null,"Determine Salary and Wage Rates"]
[null,"Fixed Assets Cycle",null,40,null,"Approve Changes to Salary and Wage Rates",null,"Financial Closing and Reporting"]
[7,null,"Initiate Purchase of Fixed Assets",41,null,"Edit Payroll Master File",66,null,"Define the Financial Closing and Reporting Process"]
[8,null,"Authorize Purchases of Fixed Assets",{"$nulls":3},67,null,"Initiate Non-Routine Transactions"]
[9,null,"Record Fixed Asset Transactions",null,"Revenue Cycle",null,68,null,"Review, Evaluate and Approve Non-Routine Transactions"]
[10,null,"Initiate Disposal of Fixed Assets",42,null,"Process sales orders",69,null,"Record Non-Routine Transactions"]
[11,null,"Reconcile Fixed Assets Sub Ledger to General Ledger ",43,null,"Approve Terms of Sale",70,null,"Initiate Journal Entries"]
[12,null,"Access and/or Custody to Fixed Assets",44,null,"Record Sales Orders",71,null,"Approve Journal Entries"]
[13,null,"Investigate Discrepancies or Issues - Fixed Assets",45,null,"Invoice Customers",72,null,"Post Journal Entries to General Ledger"]
[14,null,"Edit Fixed Asset Master File",46,null,"Collect Accounts Receivable",73,null,"Prepare Consolidation"]
[{"$nulls":3},47,null,"Post Cash Receipts to A/R Subledger",74,null,"Review and Approve Consolidation"]
[null,"Inventory Cycle",null,48,null,"Process Customer Service Calls & Complaints",75,null,"Generate Internal Drafts of Financial Statements"]
[15,null,"Initiate Purchase of Inventory",49,null,"Independently Investigate A/R Discrepancies",76,null,"Review and Approve Financial Statements"]
[16,null,"Input Purchase Orders",50,null,"Investigate Discrepancies or Issues - Revenue",77,null,"Monitor Suspense or Clearing Accounts Usage"]
[17,null,"Authorize Inventory or Expenditure Purchases",51,null,"Maintain/Authorize Accounts Receivable Adjustments",78,null,"Maintain Chart of Accounts"]
[18,null,"Verify and Process Receipt of Inventory",52,null,"Edit A/R Master File"]
[19,null,"Schedule Inventory Production",{"$nulls":4},"General Computer Controls"]
[20,null,"Authorize production or transfer requests",null,"Treasury Cycle",null,79,null,"Initiate Request to Alter Transactional Data"]
[21,null,"Receive / Transfer Goods to / from Manufacturing",53,null,"Initiate Invest / Borrow / Derivative Transactions",80,null,"Edit Transactional Data"]
[22,null,"Manufacturing of Inventory",54,null,"Approve Invest / Borrow / Derivative Transactions",81,null,"Approve Editing of Transactional Data"]
[23,null,"Initiate Checks for Inventory Purchases",55,null,"Record Invest / Borrow / Derivative Transactions"]
[24,null,"Ship Inventory",56,null,"Reconcile Invest / Borrow / Derivative Accounts"]
[25,null,"Record Inventory Transactions",57,null,"Review / Analyze Invest / Borrow / Derivative Accounts"]
[26,null,"Inventory count Responsibility",58,null,"Investigate Discrepancies or Issues - Treasury"]
[27,null,"Investigate Inventory Count Discrepancies",59,null,"Edit Invest / Borrow / Derivative Master Files"]
[28,null,"Investigate Discrepancies or Issues - Inventory"]
[29,null,"Approve Changes to Inventory Cost/Quantity (including disposal)"]
[30,null,"Maintain inventory records"]
[31,null,"Edit Inventory Master File"]
[32,null,"Access and/or Custody to Inventory"]

{"sheet":"Default Empty1","index":1,"n_rows":1,"n_cols":1,"rows_kept":1,"hidden":true}
["This sheet is purposely left empty"]

{"sheet":"Default Empty2","index":2,"n_rows":1,"n_cols":1,"rows_kept":1,"hidden":true}
["This sheet is purposely left empty"]

{"sheet":"Listing of Duties","index":3,"n_rows":84,"n_cols":5,"rows_kept":84,"hidden":true}
["To Be Duty #","Section Description","Duty Description"]
[1,"Expenditure Cycle","Initiate Checks for Expenditures",null,false]
[2,"Expenditure Cycle","Prepare Check",null,false]
[3,"Expenditure Cycle","Review, Authorize or Sign Checks",null,false]
[4,"Expenditure Cycle","Mail Check",null,false]
[5,"Expenditure Cycle","Investigate Discrepancies or Issues - Expenditure",null,false]
[6,"Expenditure Cycle","Edit Vendor Master File",null,false]
[7,"Fixed Assets Cycle","Initiate Purchase of Fixed Assets",null,false]
[8,"Fixed Assets Cycle","Authorize Purchases of Fixed Assets",null,false]
[9,"Fixed Assets Cycle","Record Fixed Asset Transactions",null,false]
[10,"Fixed Assets Cycle","Initiate Disposal of Fixed Assets",null,false]
[11,"Fixed Assets Cycle","Reconcile Fixed Assets Sub Ledger to General Ledger ",null,false]
[12,"Fixed Assets Cycle","Access and/or Custody to Fixed Assets",null,false]
[13,"Fixed Assets Cycle","Investigate Discrepancies or Issues - Fixed Assets",null,false]
[14,"Fixed Assets Cycle","Edit Fixed Asset Master File",null,false]
[15,"Inventory Cycle","Initiate Purchase of Inventory",null,false]
[16,"Inventory Cycle","Input Purchase Orders",null,false]
[17,"Inventory Cycle","Authorize Inventory or Expenditure Purchases",null,false]
[18,"Inventory Cycle","Verify and Process Receipt of Inventory",null,false]
[19,"Inventory Cycle","Schedule Inventory Production",null,false]
[20,"Inventory Cycle","Authorize production or transfer requests",null,false]
[21,"Inventory Cycle","Receive / Transfer Goods to / from Manufacturing",null,false]
[22,"Inventory Cycle","Manufacturing of Inventory",null,false]
[23,"Inventory Cycle","Initiate Checks for Inventory Purchases",null,false]
[24,"Inventory Cycle","Ship Inventory",null,false]
[25,"Inventory Cycle","Record Inventory Transactions",null,false]
[26,"Inventory Cycle","Inventory count Responsibility",null,false]
[27,"Inventory Cycle","Investigate Inventory Count Discrepancies",null,false]
[28,"Inventory Cycle","Investigate Discrepancies or Issues - Inventory",null,false]
[29,"Inventory Cycle","Approve Changes to Inventory Cost/Quantity (including disposal)",null,false]
[30,"Inventory Cycle","Maintain inventory records",null,false]
[31,"Inventory Cycle","Edit Inventory Master File",null,false]
[32,"Inventory Cycle","Access and/or Custody to Inventory",null,false]
[33,"Payroll Cycle","Initiate Payroll Check",null,false]
[34,"Payroll Cycle","Prepare Payroll Checks",null,false]
[35,"Payroll Cycle","Sign Payroll Checks",null,false]
[36,"Payroll Cycle","Review and Authorize Electronic Payroll Disbursements",null,false]
[37,"Payroll Cycle","Disburse Payroll Checks",null,false]
[38,"Payroll Cycle","Resolving Employee Payroll Inquiries",null,false]
[39,"Payroll Cycle","Determine Salary and Wage Rates",null,false]
[40,"Payroll Cycle","Approve Changes to Salary and Wage Rates",null,false]
[41,"Payroll Cycle","Edit Payroll Master File",null,false]
[42,"Revenue Cycle","Process sales orders",null,false]
[43,"Revenue Cycle","Approve Terms of Sale",null,false]
[44,"Revenue Cycle","Record Sales Orders",null,false]
[45,"Revenue Cycle","Invoice Customers",null,false]
[46,"Revenue Cycle","Collect Accounts Receivable",null,false]
[47,"Revenue Cycle","Post Cash Receipts to A/R Subledger",null,false]
[48,"Revenue Cycle","Process Customer Service Calls & Complaints",null,false]
[49,"Revenue Cycle","Independently Investigate A/R Discrepancies",null,false]
[50,"Revenue Cycle","Investigate Discrepancies or Issues - Revenue",null,false]
[51,"Revenue Cycle","Maintain/Authorize Accounts Receivable Adjustments",null,false]
[52,"Revenue Cycle","Edit A/R Master File",null,false]
[53,"Treasury Cycle","Initiate Invest / Borrow / Derivative Transactions",null,false]
[54,"Treasury Cycle","Approve Invest / Borrow / Derivative Transactions",null,false]
[55,"Treasury Cycle","Record Invest / Borrow / Derivative Transactions",null,false]
[56,"Treasury Cycle","Reconcile Invest / Borrow / Derivative Accounts",null,false]
[57,"Treasury Cycle","Review / Analyze Invest / Borrow / Derivative Accounts",null,false]
[58,"Treasury Cycle","Investigate Discrepancies or Issues - Treasury",null,false]
[59,"Treasury Cycle","Edit Invest / Borrow / Derivative Master Files",null,false]
[60,"Processing of Cash","Open Mail, Copy Checks Received",null,false]
[61,"Processing of Cash","Prepare Deposits",null,false]
[62,"Processing of Cash","Deposit Cash Receipts",null,false]
[63,"Processing of Cash","Reconcile Cash Accounts",null,false]
[64,"Processing of Cash","Investigate Discrepancies or Issues - Cash",null,false]
[65,"Processing of Cash","Access to Cash",null,false]
[66,"Financial Closing and Reporting","Define the Financial Closing and Reporting Process",null,false]
[67,"Financial Closing and Reporting","Initiate Non-Routine Transactions",null,false]
[68,"Financial Closing and Reporting","Review, Evaluate and Approve Non-Routine Transactions",null,false]
[69,"Financial Closing and Reporting","Record Non-Routine Transactions",null,false]
[70,"Financial Closing and Reporting","Initiate Journal Entries",null,false]
[71,"Financial Closing and Reporting","Approve Journal Entries",null,false]
[72,"Financial Closing and Reporting","Post Journal Entries to General Ledger",null,false]
[73,"Financial Closing and Reporting","Prepare Consolidation",null,false]
[74,"Financial Closing and Reporting","Review and Approve Consolidation",null,false]
[75,"Financial Closing and Reporting","Generate Internal Drafts of Financial Statements",null,false]
[76,"Financial Closing and Reporting","Review and Approve Financial Statements",null,false]
[77,"Financial Closing and Reporting","Monitor Suspense or Clearing Accounts Usage",null,false]
[78,"Financial Closing and Reporting","Maintain Chart of Accounts",null,false]
[79,"General Computer Controls","Initiate Request to Alter Transactional Data",null,false]
[80,"General Computer Controls","Edit Transactional Data",null,false]
[81,"General Computer Controls","Approve Editing of Transactional Data",null,false]
[]
["V 06"]

{"sheet":"Database","index":4,"n_rows":516,"n_cols":4,"rows_kept":516,"hidden":true}
["Duty #1","Duty # 2","Conflict #","Conflict Description"]
[]
[3,1,1,"Review, Authorize or Sign Checks conflicts with Initiate Checks for Expenditures.  Checks should be signed by someone who did not initiate or prepare the check, in order to minimize the potential for concealment of fraud.\n"]
[3,2,2,"Review, Authorize or Sign Checks conflicts with Prepare Check.  Checks should be signed by someone who did not initiate or prepare the check, in order to minimize the potential for concealment of fraud."]
[3,4,3,"Review, Authorize or Sign Checks conflicts with Mail Check.  Signed checks should be delivered to someone independent of both the preparer and the initiator of the check for prompt mailing, in order to minimize the potential for concealment of fraud."]
[4,1,4,"Mail Check conflicts with Initiate Checks for Expenditures.  Signed checks should be delivered to someone independent of both the preparer and the initiator of the check for prompt mailing, in order to minimize the potential for concealment of fraud."]
[4,2,5,"Mail Check conflicts with Prepare Check.  Signed checks should be delivered to someone independent of both the preparer and the initiator of the check for prompt mailing, in order to minimize the potential for concealment of fraud."]
[7,10,6,"Initiate Purchase of Fixed Assets conflicts with Initiate Disposal of Fixed Assets.  One person should not have responsibility over both the access to assets and the responsibility for maintaining the accountability for such assets."]
[7,8,7,"Initiate Purchase of Fixed Assets conflicts with Authorize Purchases of Fixed Assets.  One person should not have responsibility over both the access to assets and the responsibility for maintaining the accountability for such assets."]
[7,9,8,"Initiate Purchase of Fixed Assets conflicts with Record Fixed Asset Transactions.  One person should not have responsibility over both the access to assets and the responsibility for maintaining the accountability for such assets."]
[7,12,9,"Initiate Purchase of Fixed Assets conflicts with Access and/or Custody to Fixed Assets.  One person should not have responsibility over both the access to assets and the responsibility for maintaining the accountability for such assets.\n"]
[7,11,10,"Initiate Purchase of Fixed Assets conflicts with Reconcile Fixed Assets Subsidiary Ledger to General Ledger.  One person should not have responsibility over both the access to assets and the responsibility for maintaining the accountability for such asset.\n"]
[10,8,11,"Initiate Disposal of Fixed Assets conflicts with Authorize Purchases of Fixed Assets.  One person should not have responsibility over both the access to assets and the responsibility for maintaining the accountability for such assets.\n"]
[10,9,12,"Initiate Disposal of Fixed Assets conflicts with Record Fixed Asset Transactions.  One person should not have responsibility over both the access to assets and the responsibility for maintaining the accountability for such assets.\n"]
[10,12,13,"Initiate Disposal of Fixed Assets conflicts with Access and/or Custody to Fixed Assets.  One person should not have responsibility over both the access to assets and the responsibility for maintaining the accountability for such assets.\n"]
[10,11,14,"Initiate Disposal of Fixed Assets conflicts with Reconcile Fixed Assets Subsidiary Ledger to General Ledger.  One person should not have responsibility over both the access to assets and the responsibility for maintaining the accountability for such assets.\n"]
[8,9,15,"Authorize Purchases of Fixed Assets conflicts with Record Fixed Asset Transactions.  One person should not have responsibility over both the access to assets and the responsibility for maintaining the accountability for such assets.\n"]
[8,12,16,"Authorize Purchases of Fixed Assets conflicts with Access and/or Custody to Fixed Assets.  One person should not have responsibility over both the access to assets and the responsibility for maintaining the accountability for such assets.\n"]
[8,11,17,"Authorize Purchases of Fixed Assets conflicts with Reconcile Fixed Assets Subsidiary Ledger to General Ledger.  One person should not have responsibility over both the access to assets and the responsibility for maintaining the accountability for such assets.\n"]
[9,12,18,"Record Fixed Asset Transactions conflicts with Access and/or Custody to Fixed Assets.  One person should not have responsibility over both the access to assets and the responsibility for maintaining the accountability for such assets.\n"]
[9,11,19,"Record Fixed Asset Transactions conflicts with Reconcile Fixed Assets Subsidiary Ledger to General Ledger.  One person should not have responsibility over both the access to assets and the responsibility for maintaining the accountability for such assets.\n"]
[12,11,20,"Access and/or Custody to Fixed Assets conflicts with Reconcile Fixed Assets Subsidiary Ledger to General Ledger.  One person should not have responsibility over both the access to assets and the responsibility for maintaining the accountability for such assets.\n"]
[15,23,22,"Initiate Purchase of Inventory conflicts with Initiate Checks for Inventory Purchases.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[15,18,23,"Initiate Purchase of Inventory conflicts with Verify and Process Receipt of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[15,26,24,"Initiate Purchase of Inventory conflicts with Inventory Count Responsibility.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[15,19,25,"Initiate Purchase of Inventory conflicts with Schedule Inventory Production.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[15,22,26,"Initiate Purchase of Inventory conflicts with Manufacturing of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[15,24,27,"Initiate Purchase of Inventory conflicts with Ship Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[23,18,28,"Initiate Checks for Inventory Purchases conflicts with Verify and Process Receipt of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[23,26,29,"Initiate Checks for Inventory Purchases conflicts with Inventory Count Responsibility.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[23,19,30,"Initiate Checks for Inventory Purchases conflicts with Schedule Inventory Production.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[23,22,31,"Initiate Checks for Inventory Purchases conflicts with Manufacturing of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[23,24,32,"Initiate Checks for Inventory Purchases conflicts with Ship Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[18,26,33,"Verify and Process Receipt of Inventory conflicts with Inventory Count Responsibility.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[18,19,34,"Verify and Process Receipt of Inventory conflicts with Schedule Inventory Production.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[18,22,35,"Verify and Process Receipt of Inventory conflicts with Manufacturing of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[18,24,36,"Verify and Process Receipt of Inventory conflicts with Ship Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[26,19,37,"Inventory Count Responsibility conflicts with Schedule Inventory Production.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[26,22,38,"Inventory Count Responsibility conflicts with Manufacturing of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[26,24,39,"Inventory Count Responsibility conflicts with Ship Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[19,22,40,"Schedule Inventory Production conflicts with Manufacturing of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[19,24,41,"Schedule Inventory Production conflicts with Ship Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[22,24,42,"Manufacturing of Inventory conflicts with Ship Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[25,31,43,"Record Inventory Transactions conflicts with Edit Inventory Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[25,78,44,"Record Inventory Transactions conflicts with Maintain Chart of Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[32,30,45,"Access and/or Custody to Inventory conflicts with Maintain Inventory Records.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[15,16,46,"Initiate Purchase of Inventory conflicts with Input Purchase Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[15,32,47,"Initiate Purchase of Inventory conflicts with Access and/or Custody to Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[15,30,48,"Initiate Purchase of Inventory conflicts with Maintain Inventory Records.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[15,29,49,"Initiate Purchase of Inventory conflicts with Approve Changes to Inventory Cost/Quantity (including disposal).  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[15,31,50,"Initiate Purchase of Inventory conflicts with Edit Inventory Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[15,27,51,"Initiate Purchase of Inventory conflicts with Investigate Inventory Count Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[15,20,52,"Initiate Purchase of Inventory conflicts with Authorize Production or Transfer Requests.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[15,21,53,"Initiate Purchase of Inventory conflicts with Receive / Transfer Goods to / from Manufacturing.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[16,18,54,"Input Purchase Orders conflicts with Verify and Process Receipt of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[16,30,55,"Input Purchase Orders conflicts with Maintain Inventory Records.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[16,32,56,"Input Purchase Orders conflicts with Access and/or Custody to Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[16,29,57,"Input Purchase Orders conflicts with Approve Changes to Inventory Cost/Quantity (including disposal).  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[16,31,58,"Input Purchase Orders conflicts with Edit Inventory Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[16,26,59,"Input Purchase Orders conflicts with Inventory Count Responsibility.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[16,27,60,"Input Purchase Orders conflicts with Investigate Inventory Count Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[16,20,61,"Input Purchase Orders conflicts with Authorize Production or Transfer Requests.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[16,21,62,"Input Purchase Orders conflicts with Receive / Transfer Goods to / from Manufacturing.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[16,24,63,"Input Purchase Orders conflicts with Ship Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[18,32,64,"Verify and Process Receipt of Inventory conflicts with Access and/or Custody to Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[18,30,65,"Verify and Process Receipt of Inventory conflicts with Maintain Inventory Records.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[18,29,66,"Verify and Process Receipt of Inventory conflicts with Approve Changes to Inventory Cost/Quantity (including disposal).  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[18,31,67,"Verify and Process Receipt of Inventory conflicts with Edit Inventory Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[18,27,68,"Verify and Process Receipt of Inventory conflicts with Investigate Inventory Count Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[18,20,69,"Verify and Process Receipt of Inventory conflicts with Authorize Production or Transfer Requests.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[18,21,70,"Verify and Process Receipt of Inventory conflicts with Receive / Transfer Goods to / from Manufacturing.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[32,29,71,"Access and/or Custody to Inventory conflicts with Approve Changes to Inventory Cost/Quantity (including disposal).  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[32,31,72,"Access and/or Custody to Inventory conflicts with Edit Inventory Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[32,26,73,"Access and/or Custody to Inventory conflicts with Inventory Count Responsibility.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[32,27,74,"Access and/or Custody to Inventory conflicts with Investigate Inventory Count Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[32,20,75,"Access and/or Custody to Inventory conflicts with Authorize Production or Transfer Requests.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[32,21,76,"Access and/or Custody to Inventory conflicts with Receive / Transfer Goods to / from Manufacturing.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[32,24,77,"Access and/or Custody to Inventory conflicts with Ship Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[30,29,78,"Maintain Inventory Records conflicts with Approve Changes to Inventory Cost/Quantity (including disposal).  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[30,31,79,"Maintain Inventory Records conflicts with Edit Inventory Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[30,26,80,"Maintain Inventory Records conflicts with Inventory Count Responsibility.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[30,27,81,"Maintain Inventory Records conflicts with Investigate Inventory Count Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[30,20,82,"Maintain Inventory Records conflicts with Authorize Production or Transfer Requests.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[30,21,83,"Maintain Inventory Records conflicts with Receive / Transfer Goods to / from Manufacturing.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[30,24,84,"Maintain Inventory Records conflicts with Ship Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[29,31,85,"Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Edit Inventory Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[29,26,86,"Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Inventory Count Responsibility.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[29,27,87,"Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Investigate Inventory Count Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[29,20,88,"Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Authorize Production or Transfer Requests.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[29,21,89,"Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Receive / Transfer Goods to / from Manufacturing.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[31,24,90,"Edit Inventory Master File conflicts with Ship Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[31,26,91,"Edit Inventory Master File conflicts with Inventory Count Responsibility.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[31,27,92,"Edit Inventory Master File conflicts with Investigate Inventory Count Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[31,20,93,"Edit Inventory Master File conflicts with Authorize Production or Transfer Requests.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[31,21,94,"Edit Inventory Master File conflicts with Receive / Transfer Goods to / from Manufacturing.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[26,27,96,"Inventory Count Responsibility conflicts with Investigate Inventory Count Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[26,20,97,"Inventory Count Responsibility conflicts with Authorize Production or Transfer Requests.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[26,21,98,"Inventory Count Responsibility conflicts with Receive / Transfer Goods to / from Manufacturing.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[27,20,99,"Investigate Inventory Count Discrepancies conflicts with Authorize Production or Transfer Requests.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[27,21,100,"Investigate Inventory Count Discrepancies conflicts with Receive / Transfer Goods to / from Manufacturing.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[27,24,101,"Investigate Inventory Count Discrepancies conflicts with Ship Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[20,21,102,"Authorize Production or Transfer Requests conflicts with Receive / Transfer Goods to / from Manufacturing.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[20,24,103,"Authorize Production or Transfer Requests conflicts with Ship Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[21,24,104,"Receive / Transfer Goods to / from Manufacturing conflicts with Ship Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[34,37,105,"Prepare Payroll Checks conflicts with Disburse Payroll Checks.  Appropriate segregation of duties should exist between the preparation, disbursement, and human resources (or personnel management) functions in order to minimize the potential for concealment of fraud.\n"]
[34,41,106,"Prepare Payroll Checks conflicts with Edit Payroll Master File.  Appropriate segregation of duties should exist between the preparation, disbursement, and human resources (or personnel management) functions in order to minimize the potential for concealment of fraud.\n"]
[34,35,107,"Prepare Payroll Checks conflicts with Sign Payroll Checks.  Checks should be signed by someone who did not initiate or prepare the check, in order to minimize the potential for concealment of fraud.\n"]
[34,33,108,"Prepare Payroll Checks conflicts with Initiate Payroll Check.  The check initiation process should not be performed by someone who will also prepare or sign the check. In order to minimize the potential for concealment of fraud.\n"]
[37,41,109,"Disburse Payroll Checks conflicts with Edit Payroll Master File.  Appropriate segregation of duties should exist between the preparation, disbursement, and human resources (or personnel management) functions in order to minimize the potential for concealment of fraud.\n"]
[37,35,110,"Disburse Payroll Checks conflicts with Sign Payroll Checks.  Appropriate segregation of duties should exist between the preparation, disbursement, and human resources (or personnel management) functions in order to minimize the potential for concealment of fraud.\n"]
[37,33,111,"Disburse Payroll Checks conflicts with Initiate Payroll Check.  Appropriate segregation of duties should exist between the preparation, disbursement, and human resources (or personnel management) functions in order to minimize the potential for concealment of fraud.\n"]
[41,35,112,"Edit Payroll Master File conflicts with Sign Payroll Checks.  Appropriate segregation of duties should exist between the preparation, disbursement, and human resources (or personnel management) functions in order to minimize the potential for concealment of fraud.\n"]
[41,33,113,"Edit Payroll Master File conflicts with Initiate Payroll Check.  Appropriate segregation of duties should exist between the preparation, disbursement, and human resources (or personnel management) functions in order to minimize the potential for concealment of fraud.\n"]
[35,33,114,"Sign Payroll Checks conflicts with Initiate Payroll Check.  Checks should be signed by someone who did not initiate or prepare the check, in order to minimize the potential for concealment of fraud.\n"]
[44,43,115,"Record Sales Orders conflicts with Approve Terms of Sale.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[44,45,116,"Record Sales Orders conflicts with Invoice Customers.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[44,51,117,"Record Sales Orders conflicts with Maintain/Authorize Accounts Receivable Adjustments.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[44,47,118,"Record Sales Orders conflicts with Post Cash Receipts to A/R Subledger.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[44,46,119,"Record Sales Orders conflicts with Collect Accounts Receivable.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[44,49,120,"Record Sales Orders conflicts with Independently Investigate A/R Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[44,52,121,"Record Sales Orders conflicts with Edit A/R Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[44,48,122,"Record Sales Orders conflicts with Process Customer Service Calls & Complaints.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[43,45,123,"Approve Terms of Sale conflicts with Invoice Customers.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[43,51,124,"Approve Terms of Sale conflicts with Maintain/Authorize Accounts Receivable Adjustments.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[43,47,125,"Approve Terms of Sale conflicts with Post Cash Receipts to A/R Subledger.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[43,46,126,"Approve Terms of Sale conflicts with Collect Accounts Receivable.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[43,49,127,"Approve Terms of Sale conflicts with Independently Investigate A/R Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[43,52,128,"Approve Terms of Sale conflicts with Edit A/R Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[43,48,129,"Approve Terms of Sale conflicts with Process Customer Service Calls & Complaints.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[45,51,130,"Invoice Customers conflicts with Maintain/Authorize Accounts Receivable Adjustments.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[45,47,131,"Invoice Customers conflicts with Post Cash Receipts to A/R Subledger.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[45,46,132,"Invoice Customers conflicts with Collect Accounts Receivable.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[45,49,133,"Invoice Customers conflicts with Independently Investigate A/R Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[45,52,134,"Invoice Customers conflicts with Edit A/R Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[45,48,135,"Invoice Customers conflicts with Process Customer Service Calls & Complaints.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[51,47,136,"Maintain/Authorize Accounts Receivable Adjustments conflicts with Post Cash Receipts to A/R Subledger.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[51,46,137,"Maintain/Authorize Accounts Receivable Adjustments conflicts with Collect Accounts Receivable.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[51,49,138,"Maintain/Authorize Accounts Receivable Adjustments conflicts with Independently Investigate A/R Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[51,52,139,"Maintain/Authorize Accounts Receivable Adjustments conflicts with Edit A/R Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[51,48,140,"Maintain/Authorize Accounts Receivable Adjustments conflicts with Process Customer Service Calls & Complaints.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[47,46,141,"Post Cash Receipts to A/R Subledger conflicts with Collect Accounts Receivable.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[47,49,142,"Post Cash Receipts to A/R Subledger conflicts with Independently Investigate A/R Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[47,52,143,"Post Cash Receipts to A/R Subledger conflicts with Edit A/R Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[47,48,144,"Post Cash Receipts to A/R Subledger conflicts with Process Customer Service Calls & Complaints.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[46,49,145,"Collect Accounts Receivable conflicts with Independently Investigate A/R Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[46,52,146,"Collect Accounts Receivable conflicts with Edit A/R Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[46,48,147,"Collect Accounts Receivable conflicts with Process Customer Service Calls & Complaints.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[49,52,148,"Independently Investigate A/R Discrepancies conflicts with Edit A/R Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[49,48,149,"Independently Investigate A/R Discrepancies conflicts with Process Customer Service Calls & Complaints.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[52,48,150,"Edit A/R Master File conflicts with Process Customer Service Calls & Complaints.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[55,54,151,"Record Invest / Borrow / Derivative Transactions conflicts with Approve Invest / Borrow / Derivative Transactions.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[55,56,152,"Record Invest / Borrow / Derivative Transactions conflicts with Reconcile Invest / Borrow / Derivative Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[55,57,153,"Record Invest / Borrow / Derivative Transactions conflicts with Review / Analyze Invest / Borrow / Derivative Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[54,56,154,"Approve Invest / Borrow / Derivative Transactions conflicts with Reconcile Invest / Borrow / Derivative Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[54,57,155,"Approve Invest / Borrow / Derivative Transactions conflicts with Review / Analyze Invest / Borrow / Derivative Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[56,57,156,"Reconcile Invest / Borrow / Derivative Accounts conflicts with Review / Analyze Invest / Borrow / Derivative Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[47,63,157,"Post Cash Reciepts to A/R Subledger conflicts with Reconcile Cash Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[47,62,158,"Post Cash Reciepts to A/R Subledger conflicts with Deposit Cash Receipts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[47,60,159,"Post Cash Reciepts to A/R Subledger conflicts with Open Mail, Copy Checks Received.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[47,61,160,"Post Cash Reciepts to A/R Subledger conflicts with Prepare Deposits.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[63,62,161,"Reconcile Cash Accounts conflicts with Deposit Cash Receipts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[63,60,162,"Reconcile Cash Accounts conflicts with Open Mail, Copy Checks Received.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[63,61,163,"Reconcile Cash Accounts conflicts with Prepare Deposits.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[63,3,164,"Reconcile Cash Accounts conflicts with Review, Authorize or Sign Checks.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[63,4,165,"Reconcile Cash Accounts conflicts with Mail Check.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[37,63,166,"Disburse Payroll Checks conflicts with Reconcile Cash Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[35,63,167,"Sign Payroll Checks conflicts with Reconcile Cash Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.\n"]
[9,14,168,"Record Fixed Asset Transactions conflicts with Edit Fixed Asset Master File.  One person should not have responsibility over both the access to assets and the responsibility for maintaining the accountability for such assets."]
[12,14,169,"Access and/or Custody to Fixed Assets conflicts with Edit Fixed Asset Master File.  One person should not have responsibility for Custody of Assets and Access to Master files, in order to minimize the potential concealment of fraud."]
[11,14,170,"Reconcile Fixed Assets Subsidiary Ledger to General Ledger conflicts with Edit Fixed Asset Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[3,60,171,"Open Mail, Copy Checks Received conflicts with Review, Authorize or Sign Checks.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[2,60,172,"Open Mail, Copy Checks Received conflicts with Prepare Check.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[4,60,173,"Open Mail, Copy Checks Received conflicts with Mail Check.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[19,42,174,"Schedule Inventory Production conflicts with Process Sales Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[15,42,175,"Initiate Purchase of Inventory conflicts with Process Sales Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.  The individual could misapproriate inventory by processing a fraudulent sales order and then purchasing inventory to increase the value of inventory and defer questions that may be raised by an individual reviewing the balance sheet."]
[16,42,176,"Input Purchase Orders conflicts with Process Sales Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation.  The individual could misapproriate inventory by processing a fraudulent sales order and then purchasing inventory to increase the value of inventory and defer questions that may be raised by an individual reviewing the balance sheet."]
[32,44,177,"Access and/or Custody to Inventory conflicts with Record Sales Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[32,43,178,"Access and/or Custody to Inventory conflicts with Approve Terms of Sale.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[32,45,179,"Access and/or Custody to Inventory conflicts with Invoice Customers.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[32,51,180,"Access and/or Custody to Inventory conflicts with Maintain/Authorize Accounts Receivable Adjustments.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[32,47,181,"Access and/or Custody to Inventory conflicts with Post Cash Receipts to A/R Subledger.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[32,46,182,"Access and/or Custody to Inventory conflicts with Collect Accounts Receivable.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[32,49,183,"Access and/or Custody to Inventory conflicts with Independently Investigate A/R Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[32,52,184,"Access and/or Custody to Inventory conflicts with Edit A/R Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[32,48,185,"Access and/or Custody to Inventory conflicts with Process Process Customer Service Calls & Complaints.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[30,44,186,"Maintain Inventory Records conflicts with Record Sales Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[30,43,187,"Maintain Inventory Records conflicts with Approve Terms of Sale.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[30,45,188,"Maintain Inventory Records conflicts with Invoice Customers.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[30,51,189,"Maintain Inventory Records conflicts with Maintain/Authorize Accounts Receivable Adjustments.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[30,47,190,"Maintain Inventory Records conflicts with Post Cash Receipts to A/R Subledger.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[30,46,191,"Maintain Inventory Records conflicts with Collect Accounts Receivable.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[30,49,192,"Maintain Inventory Records conflicts with Independently Investigate A/R Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[30,52,193,"Maintain Inventory Records conflicts with Edit A/R Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[30,48,194,"Maintain Inventory Records conflicts with Process Process Customer Service Calls & Complaints.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[24,44,195,"Ship Inventory conflicts with Record Sales Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[24,43,196,"Ship Inventory conflicts with Approve Terms of Sale.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[24,45,197,"Ship Inventory conflicts with Invoice Customers.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[24,51,198,"Ship Inventory conflicts with Maintain/Authorize Accounts Receivable Adjustments.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[24,47,199,"Ship Inventory conflicts with Post Cash Receipts to A/R Subledger.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[24,46,200,"Ship Inventory conflicts with Collect Accounts Receivable.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[24,49,201,"Ship Inventory conflicts with Independently Investigate A/R Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[24,52,202,"Ship Inventory conflicts with Edit A/R Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[24,48,203,"Ship Inventory conflicts with Process Process Customer Service Calls & Complaints.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[24,42,204,"Process Sales Orders conflicts with Ship Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[34,60,205,"Prepare Payroll Checks conflicts with Open Mail, Copy Checks Received.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[37,60,206,"Disburse Payroll Checks conflicts with Open Mail, Copy Checks Received.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[35,60,207,"Sign Payroll Checks conflicts with Open Mail, Copy Checks Received.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[62,60,208,"Deposit Cash Receipts conflicts with Open Mail, Copy Checks Received.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[62,61,209,"Deposit Cash Receipts conflicts with Prepare Deposits.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[60,61,210,"Open Mail, Copy Checks Received conflicts with Prepare Deposits.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[12,5,211,"Access and/or Custody to Fixed Assets conflicts with Investigate Discrepancies or Issues - Expenditure.  One person should not have responsibility for Custody of assets and Following up of discrepancies or issues."]
[12,13,212,"Access and/or Custody to Fixed Assets conflicts with Investigate Discrepancies or Issues - Fixed Assets.  One person should not have responsibility for Custody of assets and Following up of discrepancies or issues."]
[12,28,213,"Access and/or Custody to Fixed Assets conflicts with Investigate Discrepancies or Issues - Inventory.  One person should not have responsibility for Custody of assets and Following up of discrepancies or issues."]
[12,50,214,"Access and/or Custody to Fixed Assets conflicts with Investigate Discrepancies or Issues - Revenue.  One person should not have responsibility for Custody of assets and Following up of discrepancies or issues."]
[12,58,215,"Access and/or Custody to Fixed Assets conflicts with Investigate Discrepancies or Issues - Treasury.  One person should not have responsibility for Custody of assets and Following up of discrepancies or issues."]
[12,64,216,"Access and/or Custody to Fixed Assets conflicts with Investigate Discrepancies or Issues - Cash.  One person should not have responsibility for Custody of assets and Following up of discrepancies or issues."]
[12,49,217,"Access and/or Custody to Fixed Assets conflicts with Independently Investigate A/R Discrepancies.  One person should not have responsibility for Custody of assets and Following up of discrepancies or issues."]
[12,31,218,"Access and/or Custody to Fixed Assets conflicts with Edit Inventory Master File.  One person should not have responsibility for Custody of Assets and Access to Master files, in order to minimize the potential concealment of fraud."]
[12,78,219,"Access and/or Custody to Fixed Assets conflicts with Maintain Chart of Accounts.  One person should not have responsibility for Custody of Assets and Access to Master files, in order to minimize the potential concealment of fraud."]
[12,30,220,"Access and/or Custody to Fixed Assets conflicts with Inventory Maintain Inventory Records.  One person should not have responsibility for Custody of Assets and Access to Master files, in order to minimize the potential concealment of fraud."]
[32,5,221,"Access and/or Custody to Inventory conflicts with Investigate Discrepancies or Issues - Expenditure.  One person should not have responsibility for Custody of assets and Following up of discrepancies or issues, in order to minimize the potential concealment of fraud."]
[32,13,222,"Access and/or Custody to Inventory conflicts with Investigate Discrepancies or Issues - Fixed Assets.  One person should not have responsibility for Custody of assets and Following up of discrepancies or issues, in order to minimize the potential concealment of fraud."]
[32,28,223,"Access and/or Custody to Inventory conflicts with Investigate Discrepancies or Issues - Inventory.  One person should not have responsibility for Custody of assets and Following up of discrepancies or issues, in order to minimize the potential concealment of fraud."]
[32,50,224,"Access and/or Custody to Inventory conflicts with Investigate Discrepancies or Issues - Revenue.  One person should not have responsibility for Custody of assets and Following up of discrepancies or issues, in order to minimize the potential concealment of fraud."]
[32,58,225,"Access and/or Custody to Inventory conflicts with Investigate Discrepancies or Issues - Treasury.  One person should not have responsibility for Custody of assets and Following up of discrepancies or issues, in order to minimize the potential concealment of fraud."]
[32,64,226,"Access and/or Custody to Inventory conflicts with Investigate Discrepancies or Issues - Cash.  One person should not have responsibility for Custody of assets and Following up of discrepancies or issues, in order to minimize the potential concealment of fraud."]
[7,32,228,"Access and/or Custody to Inventory conflicts with Initiate Purchase of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[10,32,229,"Access and/or Custody to Inventory conflicts with Initiate Disposal of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[8,32,230,"Access and/or Custody to Inventory conflicts with Authorize Purchases of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[78,32,232,"Access and/or Custody to Inventory conflicts with Maintain Chart of Accounts.  One person should not have responsibility for Custody of Assets and Access to Master files, in order to minimize the potential concealment of fraud."]
[24,5,233,"Ship Inventory conflicts with Investigate Discrepancies or Issues - Expenditure.  One person should not have responsibility for Custody of assets and Following up of discrepancies or issues, in order to minimize the potential concealment of fraud."]
[24,13,234,"Ship Inventory conflicts with Investigate Discrepancies or Issues - Fixed Assets.  One person should not have responsibility for Custody of assets and Following up of discrepancies or issues, in order to minimize the potential concealment of fraud."]
[24,28,235,"Ship Inventory conflicts with Investigate Discrepancies or Issues - Inventory.  One person should not have responsibility for Custody of assets and Following up of discrepancies or issues, in order to minimize the potential concealment of fraud."]
[24,50,236,"Ship Inventory conflicts with Investigate Discrepancies or Issues - Revenue.  One person should not have responsibility for Custody of assets and Following up of discrepancies or issues, in order to minimize the potential concealment of fraud."]
[24,58,237,"Ship Inventory conflicts with Investigate Discrepancies or Issues - Treasury.  One person should not have responsibility for Custody of assets and Following up of discrepancies or issues, in order to minimize the potential concealment of fraud."]
[24,64,238,"Ship Inventory conflicts with Investigate Discrepancies or Issues - Cash.  One person should not have responsibility for Custody of assets and Following up of discrepancies or issues, in order to minimize the potential concealment of fraud."]
[29,24,240,"Ship Inventory conflicts with Approve Changes to Inventory Cost/Quantity (including disposal).  One person should not have responsibility for Custody of Assets and Access to Master files, in order to minimize the potential concealment of fraud."]
[78,24,242,"Ship Inventory conflicts with Maintain Chart of Accounts.  One person should not have responsibility for Custody of Assets and Access to Master files, in order to minimize the potential concealment of fraud."]
[34,38,244,"Resolving Employee Payroll Inquiries conflicts with Prepare Payroll Checks.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[37,38,245,"Resolving Employee Payroll Inquiries conflicts with Disburse Payroll Checks.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[41,38,246,"Resolving Employee Payroll Inquiries conflicts with Edit Payroll Master File.  One person should not have responsibility for Following up employee inquiries and Access to Employee Master files, in order to minimize the potential concealment of fraud."]
[35,38,247,"Resolving Employee Payroll Inquiries conflicts with Sign Payroll Checks.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[33,38,248,"Resolving Employee Payroll Inquiries conflicts with Initiate Payroll Check.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[34,36,249,"Review and Authorize Electronic Payroll Disbursements conflicts with Prepare Payroll Checks.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[37,36,250,"Review and Authorize Electronic Payroll Disbursements conflicts with Disburse Payroll Checks.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[41,36,251,"Review and Authorize Electronic Payroll Disbursements conflicts with Edit Payroll Master File.  One person should not have responsibility for Following up employee inquiries and Access to Employee Master files, in order to minimize the potential concealment of fraud."]
[33,36,252,"Review and Authorize Electronic Payroll Disbursements conflicts with Initiate Payroll Check.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[23,17,253,"Authorize Inventory or Expenditure Purchases conflicts with Initiate Checks for Inventory Purchases.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[25,17,254,"Authorize Inventory or Expenditure Purchases conflicts with Record Inventory Transactions.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[31,17,255,"Authorize Inventory or Expenditure Purchases conflicts with Edit Inventory Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[78,17,256,"Authorize Inventory or Expenditure Purchases conflicts with Maintain Chart of Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[15,17,257,"Authorize Inventory or Expenditure Purchases conflicts with Initiate Purchase of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[16,17,258,"Authorize Inventory or Expenditure Purchases conflicts with Input Purchase Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[30,17,259,"Authorize Inventory or Expenditure Purchases conflicts with Maintain Inventory Records.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[3,5,260,"Investigate Discrepancies or Issues - Expenditure conflicts with Review, Authorize or Sign Checks.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[1,5,261,"Investigate Discrepancies or Issues - Expenditure conflicts with Initiate Checks for Expenditure.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[2,5,262,"Investigate Discrepancies or Issues - Expenditure conflicts with Prepare Check.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[4,5,263,"Investigate Discrepancies or Issues - Expenditure conflicts with Mail Check.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[49,5,264,"Investigate Discrepancies or Issues - Expenditure conflicts with Independently Investigate A/R Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[7,5,265,"Investigate Discrepancies or Issues - Expenditure conflicts with Initiate Purchase of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[10,5,266,"Investigate Discrepancies or Issues - Expenditure conflicts with Initiate Disposal of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[8,5,267,"Investigate Discrepancies or Issues - Expenditure conflicts with Authorize Purchases of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[15,5,268,"Investigate Discrepancies or Issues - Expenditure conflicts with Initiate Purchase of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[29,5,269,"Investigate Discrepancies or Issues - Expenditure conflicts with Approve Changes to Inventory Cost/Quantity (including disposal).  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[14,5,270,"Investigate Discrepancies or Issues - Expenditure conflicts with Edit Fixed Asset Master File.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[41,5,271,"Investigate Discrepancies or Issues - Expenditure conflicts with Edit Payroll Master File.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[31,5,272,"Investigate Discrepancies or Issues - Expenditure conflicts with Edit Inventory Master File.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[78,5,273,"Investigate Discrepancies or Issues - Expenditure conflicts with Maintain Chart of Accounts.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[30,5,274,"Investigate Discrepancies or Issues - Expenditure conflicts with Maintain Inventory Records.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[7,13,275,"Investigate Discrepancies or Issues - Fixed Assets conflicts with Initiate Purchase of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[10,13,276,"Investigate Discrepancies or Issues - Fixed Assets conflicts with Initiate Disposal of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[8,13,277,"Investigate Discrepancies or Issues - Fixed Assets conflicts with Authorize Purchase of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[9,13,278,"Investigate Discrepancies or Issues - Fixed Assets conflicts with Record Fixed Asset Transactions.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[11,13,280,"Investigate Discrepancies or Issues - Fixed Assets conflicts with Reconcile Fixed Assets Subsidiary Ledger to General Ledger .  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[14,13,281,"Investigate Discrepancies or Issues - Fixed Assets conflicts with Edit Fixed Asset Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[49,13,282,"Investigate Discrepancies or Issues - Fixed Assets conflicts with Independently Investigate A/R Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[15,13,286,"Investigate Discrepancies or Issues - Fixed Assets conflicts with Initiate Purchase of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[29,13,287,"Investigate Discrepancies or Issues - Fixed Assets conflicts with Approve Changes to Inventory Cost/Quantity (including disposal).  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[31,13,288,"Investigate Discrepancies or Issues - Fixed Assets conflicts with Edit Inventory Master File.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[78,13,289,"Investigate Discrepancies or Issues - Fixed Assets conflicts with Maintain Chart of Accounts.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[30,13,290,"Investigate Discrepancies or Issues - Fixed Assets conflicts with Maintain Inventory Records.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[23,28,291,"Investigate Discrepancies or Issues - Inventory conflicts with Initiate Checks for Inventory Purchases.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[22,28,292,"Investigate Discrepancies or Issues - Inventory conflicts with Manufacturing of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[25,28,293,"Investigate Discrepancies or Issues - Inventory conflicts with Record Inventory Transactions.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[16,28,294,"Investigate Discrepancies or Issues - Inventory conflicts with Input Purchase Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[18,28,295,"Investigate Discrepancies or Issues - Inventory conflicts with Verify and Process Receipt of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[26,28,296,"Investigate Discrepancies or Issues - Inventory conflicts with Inventory Count Responsibility.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[21,28,297,"Investigate Discrepancies or Issues - Inventory conflicts with Receive / Transfer Goods to / from Manufacturing.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[42,28,298,"Investigate Discrepancies or Issues - Inventory conflicts with Process Sales Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[49,28,299,"Investigate Discrepancies or Issues - Inventory conflicts with Independently Investigate A/R Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[7,28,300,"Investigate Discrepancies or Issues - Inventory conflicts with Initiate Purchase of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[10,28,301,"Investigate Discrepancies or Issues - Inventory conflicts with Initiate Disposal of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[15,28,302,"Investigate Discrepancies or Issues - Inventory conflicts with Initiate Purchase of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[29,28,303,"Investigate Discrepancies or Issues - Inventory conflicts with Approve Changes to Inventory Cost/Quantity (including disposal).  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[14,28,304,"Investigate Discrepancies or Issues - Inventory conflicts with Edit Fixed Asset Master File.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[31,28,305,"Investigate Discrepancies or Issues - Inventory conflicts with Edit Inventory Master File.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[78,28,306,"Investigate Discrepancies or Issues - Inventory conflicts with Maintain Chart of Accounts.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[30,28,307,"Investigate Discrepancies or Issues - Inventory conflicts with Maintain Inventory Records.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[44,50,308,"Investigate Discrepancies or Issues - Revenue conflicts with Record Sales Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[43,50,309,"Investigate Discrepancies or Issues - Revenue conflicts with Approve Terms of Sale.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[45,50,310,"Investigate Discrepancies or Issues - Revenue conflicts with Invoice Customers.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[51,50,311,"Investigate Discrepancies or Issues - Revenue conflicts with Maintain/Authorize Accounts Receivable Adjustments.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[47,50,312,"Investigate Discrepancies or Issues - Revenue conflicts with Post Cash Receipts to A/R Subledger.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[46,50,313,"Investigate Discrepancies or Issues - Revenue conflicts with Collect Accounts Receivable.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[52,50,314,"Investigate Discrepancies or Issues - Revenue conflicts with Edit A/R Master File.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[10,50,315,"Investigate Discrepancies or Issues - Revenue conflicts with Initiate Disposal of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[15,50,316,"Investigate Discrepancies or Issues - Revenue conflicts with Initiate Purchase of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[29,50,317,"Investigate Discrepancies or Issues - Revenue conflicts with Approve Changes to Inventory Cost/Quantity (including disposal).  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[14,50,318,"Investigate Discrepancies or Issues - Revenue conflicts with Edit Fixed Asset Master File.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[31,50,319,"Investigate Discrepancies or Issues - Revenue conflicts with Edit Inventory Master File.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[78,50,320,"Investigate Discrepancies or Issues - Revenue conflicts with Maintain Chart of Accounts.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[30,50,321,"Investigate Discrepancies or Issues - Revenue conflicts with Maintain Inventory Records.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[55,58,322,"Investigate Discrepancies or Issues - Treasury conflicts with Record Invest / Borrow / Derivative Transactions.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[54,58,323,"Investigate Discrepancies or Issues - Treasury conflicts with Approve Invest / Borrow / Derivative Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[56,58,324,"Investigate Discrepancies or Issues - Treasury conflicts with Reconcile Invest / Borrow / Derivative Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[57,58,325,"Investigate Discrepancies or Issues - Treasury conflicts with Review / Analyze Invest / Borrow / Derivative Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[49,58,326,"Investigate Discrepancies or Issues - Treasury conflicts with Independently Investigate A/R Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[7,58,327,"Investigate Discrepancies or Issues - Treasury conflicts with Initiate Purchase of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[10,58,328,"Investigate Discrepancies or Issues - Treasury conflicts with Initiate Disposal of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[8,58,329,"Investigate Discrepancies or Issues - Treasury conflicts with Authorize Purchase of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[15,58,330,"Investigate Discrepancies or Issues - Treasury conflicts with Initiate Purchase of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[29,58,331,"Investigate Discrepancies or Issues - Treasury conflicts with Approve Changes to Inventory Cost/Quantity (including disposal).  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[14,58,332,"Investigate Discrepancies or Issues - Treasury conflicts with Edit Fixed Asset Master File.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[41,58,333,"Investigate Discrepancies or Issues - Treasury conflicts with Edit Payroll Master File.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[31,58,334,"Investigate Discrepancies or Issues - Treasury conflicts with Edit Inventory Master File.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[78,58,335,"Investigate Discrepancies or Issues - Treasury conflicts with Maintain Chart of Accounts.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[30,58,336,"Investigate Discrepancies or Issues - Treasury conflicts with Maintain Inventory Records.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[49,64,337,"Investigate Discrepancies or Issues - Cash conflicts with Independently Investigate A/R Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[63,64,338,"Investigate Discrepancies or Issues - Cash conflicts with Reconcile Cash Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[62,64,339,"Investigate Discrepancies or Issues - Cash conflicts with Deposit Cash Receipts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[60,64,340,"Investigate Discrepancies or Issues - Cash conflicts with Open Mail, Copy Checks Received.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[61,64,341,"Investigate Discrepancies or Issues - Cash conflicts with Prepare Deposits.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[7,64,342,"Investigate Discrepancies or Issues - Cash conflicts with Initiate Purchase of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[10,64,343,"Investigate Discrepancies or Issues - Cash conflicts with Initiate Disposal of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[8,64,344,"Investigate Discrepancies or Issues - Cash conflicts with Authorize Purchases of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[15,64,345,"Investigate Discrepancies or Issues - Cash conflicts with Initiate Purchase of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[29,64,346,"Investigate Discrepancies or Issues - Cash conflicts with Approve Changes to Inventory Cost/Quantity (including disposal).  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[14,64,347,"Investigate Discrepancies or Issues - Cash conflicts with Edit Fixed Asset Master File.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[41,64,348,"Investigate Discrepancies or Issues - Cash conflicts with Edit Payroll Master File.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[31,64,349,"Investigate Discrepancies or Issues - Cash conflicts with Edit Inventory Master File.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[78,64,350,"Investigate Discrepancies or Issues - Cash conflicts with Maintain Chart of Accounts.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[30,64,351,"Investigate Discrepancies or Issues - Cash conflicts with Maintain Inventory Records.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[7,49,352,"Independently Investigate A/R Discrepancies conflicts with Initiate Purchase of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[10,49,353,"Independently Investigate A/R Discrepancies conflicts with Initiate Disposal of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[29,49,354,"Independently Investigate A/R Discrepancies conflicts with Approve Changes to Inventory Cost/Quantity (including disposal).  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[14,49,355,"Independently Investigate A/R Discrepancies conflicts with Edit Fixed Asset Master File.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[31,49,356,"Independently Investigate A/R Discrepancies conflicts with Edit Inventory Master File.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[78,49,357,"Independently Investigate A/R Discrepancies conflicts with Maintain Chart of Accounts.  One person should not have responsibility for Following up of discrepancies or issues and Access to Master files, in order to minimize the potential concealment of fraud."]
[7,14,359,"Initiate Purchase of Fixed Assets conflicts with Edit Fixed Asset Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[7,78,360,"Initiate Purchase of Fixed Assets conflicts with Maintain Chart of Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[10,14,361,"Initiate Disposal of Fixed Assets conflicts with Edit Fixed Asset Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[10,31,362,"Initiate Disposal of Fixed Assets conflicts with Edit Inventory Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[10,78,363,"Initiate Disposal of Fixed Assets conflicts with Maintain Chart of Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[10,30,364,"Initiate Disposal of Fixed Assets conflicts with Maintain Inventory Records.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[8,14,365,"Authorize Purchases of Fixed Assets conflicts with Edit Fixed Asset Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[8,31,366,"Authorize Purchases of Fixed Assets conflicts with Edit Inventory Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[8,78,367,"Authorize Purchases of Fixed Assets conflicts with Maintain Chart of Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[8,30,368,"Authorize Purchases of Fixed Assets conflicts with Access to the Maintain Inventory Records.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[14,15,369,"Initiate Purchase of Inventory conflicts with Access to the Edit Fixed Asset Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[78,15,370,"Initiate Purchase of Inventory conflicts with Maintain Chart of Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[78,29,371,"Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Maintain Chart of Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[23,25,372,"Initiate Checks for Inventory Purchases conflicts with Record Inventory Transactions.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[23,31,373,"Initiate Checks for Inventory Purchases conflicts with Edit Inventory Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[23,78,374,"Initiate Checks for Inventory Purchases conflicts with Maintain Chart of Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[23,16,375,"Initiate Checks for Inventory Purchases conflicts with Input Purchase Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[23,30,376,"Initiate Checks for Inventory Purchases conflicts with Maintain Inventory Records.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[23,29,377,"Initiate Checks for Inventory Purchases conflicts with Approve Changes to Inventory Cost/Quantity (including disposal).  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[19,25,378,"Schedule Inventory Production conflicts with Record Inventory Transactions.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[19,31,379,"Schedule Inventory Production conflicts with Edit Inventory Master File.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[19,78,380,"Schedule Inventory Production conflicts with Maintain Chart of Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[19,30,381,"Schedule Inventory Production conflicts with Maintain Inventory Records.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[19,29,382,"Schedule Inventory Production conflicts with Approve Changes to Inventory Cost/Quantity (including disposal).  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[22,25,383,"Manufacturing of Inventory conflicts with Record Inventory Transactions.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[22,31,384,"Manufacturing of Inventory conflicts with Edit Inventory Master File.  One person should not have responsibility for Custody of Assets and Access to Master files, in order to minimize the potential concealment of fraud."]
[22,78,385,"Manufacturing of Inventory conflicts with Maintain Chart of Accounts.  One person should not have responsibility for Custody of Assets and Access to Master files, in order to minimize the potential concealment of fraud."]
[22,30,386,"Manufacturing of Inventory conflicts with Inventory Maintain Inventory Records.  One person should not have responsibility for Custody of Assets and Access to Master files, in order to minimize the potential concealment of fraud."]
[22,29,387,"Manufacturing of Inventory conflicts with Inventory Approve Changes to Inventory Cost/Quantity (including disposal).  One person should not have responsibility for Custody of Assets and Access to Master files, in order to minimize the potential concealment of fraud."]
[25,15,388,"Record Inventory Transactions conflicts with Initiate Purchase of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[25,18,389,"Record Inventory Transactions conflicts with Verify and Process Receipt of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[25,32,390,"Record Inventory Transactions conflicts with Access and/or Custody to Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[25,30,391,"Record Inventory Transactions conflicts with Maintain Inventory Records.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[25,29,392,"Record Inventory Transactions conflicts with Approve Changes to Inventory Cost/Quantity (including disposal).  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[25,26,393,"Record Inventory Transactions conflicts with Inventory Count Responsibility.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[25,27,394,"Record Inventory Transactions conflicts with Investigate Inventory Count Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[31,42,395,"Edit Inventory Master File conflicts with Process Sales Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[78,16,397,"Maintain Chart of Accounts conflicts with Input Purchase Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[78,18,398,"Maintain Chart of Accounts conflicts with Verify and Process Receipt of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[78,26,400,"Maintain Chart of Accounts conflicts with Inventory Count Responsibility.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[78,27,401,"Maintain Chart of Accounts conflicts with Investigate Inventory Count Discrepancies.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[78,20,402,"Maintain Chart of Accounts conflicts with Authorize Production or Transfer Requests.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[78,21,403,"Maintain Chart of Accounts conflicts with Receive / Transfer Goods to / from Manufacturing.  One person should not have responsibility for Custody of Assets and Access to Master files, in order to minimize the potential concealment of fraud."]
[78,42,405,"Maintain Chart of Accounts conflicts with Process Sales Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[32,42,406,"Access and/or Custody to Inventory conflicts with Process Sales Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[30,42,407,"Maintain Inventory Records conflicts with Process Sales Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[29,42,408,"Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Process Sales Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[21,42,410,"Receive / Transfer Goods to / from Manufacturing conflicts with Process Sales Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[66,77,412,"Define the Financial Closing and Reporting Process conflicts with Monitor Suspense or Clearing Accounts Usage.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[67,68,413,"Initiate Non-Routine Transactions conflicts with Review, Evaluate and Approve Non-Routine Transactions.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[67,69,414,"Initiate Non-Routine Transactions conflicts with Record Non-Routine Transactions.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[67,77,415,"Initiate Non-Routine Transactions conflicts with Monitor Suspense or Clearing Accounts Usage.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[68,69,416,"Review, Evaluate and Approve Non-Routine Transactions conflicts with Record Non-Routine Transactions.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[69,77,417,"Record Non-Routine Transactions conflicts with Monitor Suspense or Clearing Accounts Usage.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[38,77,418,"Resolving Employee Payroll Inquiries conflicts with Monitor Suspense or Clearing Accounts Usage.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[5,77,419,"Investigate Discrepancies or Issues - Expenditure conflicts with Monitor Suspense or Clearing Accounts Usage.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[13,77,420,"Investigate Discrepancies or Issues - Fixed Assets conflicts with Monitor Suspense or Clearing Accounts Usage.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[28,77,421,"Investigate Discrepancies or Issues - Inventory conflicts with Monitor Suspense or Clearing Accounts Usage.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[50,77,422,"Investigate Discrepancies or Issues - Revenue conflicts with Monitor Suspense or Clearing Accounts Usage.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[58,77,423,"Investigate Discrepancies or Issues - Treasury conflicts with Monitor Suspense or Clearing Accounts Usage.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[64,77,424,"Investigate Discrepancies or Issues - Cash conflicts with Monitor Suspense or Clearing Accounts Usage.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[73,74,425,"Prepare Consolidation conflicts with Review and Approve Consolidation.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[75,76,426,"Generate Internal Drafts of Financial Statements conflicts with Review and Approve Financial Statements.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[79,80,427,"Initiate Request to Alter Transactional Data conflicts with Edit Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[79,81,428,"Initiate Request to Alter Transactional Data conflicts with Approve Editing of Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[80,81,429,"Edit Transactional Data conflicts with Approve Editing of Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[38,80,430,"Resolving Employee Payroll Inquiries conflicts with Edit Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[5,80,431,"Investigate Discrepancies or Issues - Expenditure conflicts with Edit Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[13,80,432,"Investigate Discrepancies or Issues - Fixed Assets conflicts with Edit Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[28,80,433,"Investigate Discrepancies or Issues - Inventory conflicts with Edit Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[50,80,434,"Investigate Discrepancies or Issues - Revenue conflicts with Edit Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[58,80,435,"Investigate Discrepancies or Issues - Treasury conflicts with Edit Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[64,80,436,"Investigate Discrepancies or Issues - Cash conflicts with Edit Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[38,81,437,"Resolving Employee Payroll Inquiries conflicts with Approve Editing of Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[5,81,438,"Investigate Discrepancies or Issues - Expenditure conflicts with Approve Editing of Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[13,81,439,"Investigate Discrepancies or Issues - Fixed Assets conflicts with Approve Editing of Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[28,81,440,"Investigate Discrepancies or Issues - Inventory conflicts with Approve Editing of Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[50,81,441,"Investigate Discrepancies or Issues - Revenue conflicts with Approve Editing of Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[58,81,442,"Investigate Discrepancies or Issues - Treasury conflicts with Approve Editing of Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[64,81,443,"Investigate Discrepancies or Issues - Cash conflicts with Approve Editing of Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[14,77,444,"Edit fixed asset master file conflicts with Monitor Suspense or Clearing Accounts Usage.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[31,77,445,"Edit Inventory Master File conflicts with Monitor Suspense or Clearing Accounts Usage.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[78,77,446,"Maintain Chart of Accounts conflicts with Monitor Suspense or Clearing Accounts Usage.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[30,77,447,"Maintain inventory records conflicts with Monitor Suspense or Clearing Accounts Usage.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[29,77,448,"Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Monitor Suspense or Clearing Accounts Usage.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[41,77,449,"Edit Payroll Master File conflicts with Monitor Suspense or Clearing Accounts Usage.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[52,77,450,"Edit A/R Master File conflicts with Monitor Suspense or Clearing Accounts Usage.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[77,59,451,"Monitor Suspense or Clearing Accounts Usage conflicts with Edit Invest / Borrow / Derivative Master Files.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[14,79,452,"Edit fixed asset master file conflicts with Initiate Request to Alter Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[31,79,453,"Edit Inventory Master File conflicts with Initiate Request to Alter Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[78,79,454,"Maintain Chart of Accounts conflicts with Initiate Request to Alter Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[30,79,455,"Maintain inventory records conflicts with Initiate Request to Alter Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[29,79,456,"Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Initiate Request to Alter Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[41,79,457,"Edit Payroll Master File conflicts with Initiate Request to Alter Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[52,79,458,"Edit A/R Master File file conflicts with Initiate Request to Alter Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[79,59,459,"Initiate Request to Alter Transactional Data conflicts with Edit Invest / Borrow / Derivative Master Files.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[14,80,460,"Edit fixed asset master file conflicts with Edit Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[31,80,461,"Edit Inventory Master File conflicts with Edit Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[78,80,462,"Maintain Chart of Accounts conflicts with Edit Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[30,80,463,"Maintain inventory records conflicts with Edit Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[29,80,464,"Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Edit Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[41,80,465,"Edit Payroll Master File conflicts with Edit Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[52,80,466,"Edit A/R Master File conflicts with Edit Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[80,59,467,"Edit Transactional Data conflicts with Edit Invest / Borrow / Derivative Master Files.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[14,81,468,"Edit fixed asset master file conflicts with Approve Editing of Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[31,81,469,"Edit Inventory Master File conflicts with Approve Editing of Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[78,81,470,"Maintain Chart of Accounts conflicts with Approve Editing of Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[30,81,471,"Maintain inventory records conflicts with Approve Editing of Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[29,81,472,"Approve Changes to Inventory Cost/Quantity (including disposal) conflicts with Approve Editing of Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[41,81,473,"Edit Payroll Master File conflicts with Approve Editing of Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[52,81,474,"Edit A/R Master File conflicts with Approve Editing of Transactional Data.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[81,59,475,"Approve Editing of Transactional Data conflicts with Edit Invest / Borrow / Derivative Master Files.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[66,39,476,"Define the Financial Closing and Reporting Process conflicts with Determine Salary and Wage Rates.  If one individual is responsible for more than one of these functions, that individual could Define the Financial Closing and Reporting Process to fraudulently affect their pay or the pay of others."]
[70,71,477,"Initiate Journal Entries conflicts with Approve Journal Entries.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[70,72,478,"Initiate Journal Entries conflicts with Post Journal Entries to General Ledger.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[71,72,479,"Approve Journal Entries conflicts with Post Journal Entries to General Ledger.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[72,65,480,"Post Journal Entries to General Ledger conflicts with Access to Cash.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[38,72,481,"Resolving Employee Payroll Inquiries conflicts with Post Journal Entries to General Ledger.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[5,72,482,"Investigate Discrepancies or Issues - Expenditure conflicts with Post Journal Entries to General Ledger.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[13,72,483,"Investigate Discrepancies or Issues - Fixed Assets conflicts with Post Journal Entries to General Ledger.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[28,72,484,"Investigate Discrepancies or Issues - Inventory conflicts with Post Journal Entries to General Ledger.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[50,72,485,"Investigate Discrepancies or Issues - Revenue conflicts with Post Journal Entries to General Ledger.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[58,72,486,"Investigate Discrepancies or Issues - Treasury conflicts with Post Journal Entries to General Ledger.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[64,72,487,"Investigate Discrepancies or Issues - Cash conflicts with Post Journal Entries to General Ledger.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[12,72,489,"Access and/or Custody to Fixed Assets with Post Journal Entries to General Ledger.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[32,72,490,"Access and/or Custody to Inventory conflicts with Post Journal Entries to General Ledger.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[21,72,491,"Receive / Transfer Goods to / from Manufacturing conflicts with Post Journal Entries to General Ledger.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[24,72,492,"Ship Inventory conflicts with Post Journal Entries to General Ledger.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[3,6,493,"Review, Authorize or Sign Checks conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[4,7,494,"Mail Check conflicts with Initiate Purchase of Fixed Assets.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[4,23,495,"Mail Check conflicts with Initiate Checks for Inventory Purchases.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[4,15,496,"Mail Check conflicts with Initiate Purchase of Inventory.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[4,33,497,"Mail Check conflicts with Initiate Payroll Check.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[4,72,498,"Mail Check conflicts with Post Journal Entries to General Ledger.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[25,16,499,"Record Inventory Transactions conflicts with Input Purchase Orders.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[18,72,502,"Verify and Process Receipt of Inventory conflicts with Post Journal Entries to General Ledger.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[26,72,503,"Inventory count Responsibility conflicts with Post Journal Entries to General Ledger.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[51,60,505,"Maintain/Authorize Accounts Receivable Adjustments conflicts with Open Mail, Copy Checks Received.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[51,65,506,"Maintain/Authorize Accounts Receivable Adjustments conflicts with Access to Cash.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[49,60,507,"Independently Investigate A/R Discrepancies conflicts with Open Mail, Copy Checks Received.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[52,65,508,"Edit A/R Master File conflicts with Access to Cash.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[63,65,509,"Reconcile Cash Accounts conflicts with Access to Cash.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[62,72,510,"Deposit Cash Receipts conflicts with Post Journal Entries to General Ledger.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[60,72,511,"Open Mail, Copy Checks Received conflicts with Post Journal Entries to General Ledger.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[53,55,512,"Initiate Invest / Borrow / Derivative Transactions conflicts with Record Invest / Borrow / Derivative Transactions.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[53,54,513,"Initiate Invest / Borrow / Derivative Transactions conflicts with Record Invest / Borrow / Derivative Transactions.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[53,56,514,"Initiate Invest / Borrow / Derivative Transactions conflicts with Reconcile Invest / Borrow / Derivative Accounts.  If one individual has responsibility for more than one of these functions, that individual could misappropriate assets and conceal the misappropriation."]
[7,6,515,"Initiate Purchase of Fixed Assets conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[10,6,516,"Initiate Disposal of Fixed Assets conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[8,6,517,"Authorize Purchases of Fixed Assets conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[9,6,518,"Record Fixed Asset Transactions conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[12,6,519,"Access and/or Custody to Fixed Assets conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[11,6,520,"Reconcile Fixed Assets Subsidiary Ledger to General Ledger conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[24,6,521,"Ship Inventory conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[5,6,522,"Investigate Discrepancies or Issues - Expenditure conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[13,6,523,"Investigate Discrepancies or Issues - Fixed Assets conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[28,6,524,"Investigate Discrepancies or Issues - Inventory conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[50,6,525,"Investigate Discrepancies or Issues - Revenue conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[58,6,526,"Investigate Discrepancies or Issues - Treasury conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[64,6,527,"Investigate Discrepancies or Issues - Cash conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[49,6,528,"Independently Investigate A/R Discrepancies conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[15,6,529,"Initiate Purchase of Inventory conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[77,6,530,"Monitor Suspense or Clearing Accounts Usage conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[79,6,531,"Initiate Request to Alter Transactional Data conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[80,6,532,"Edit Transactional Data conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[81,6,533,"Approve Editing of Transactional Data conflicts with Edit Vendor Master File.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[66,40,534,"Define the Financial Closing and Reporting Process conflicts with Approve Changes to Salary and Wages.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]
[39,40,535,"Determine Salary and Wage Rates conflicts with Approve Changes to Salary and Wages.  If one individual has responsibility for more than one of these functions, that individual could conceal errors or fraudulent activity."]

{"sheet":"ReportTemplate","index":5,"n_rows":14,"n_cols":2,"rows_kept":14,"hidden":true,"merged":[[14,1,17,3]]}
[]
[]
[]
[null,"The following list of duties were selected prior to running this report:"]
[]
[]
[]
[]
[null,"The following conflicts were identified as a result of the above selections:"]
[]
[]
[]
[]
[null,"If there are mitigating controls that have not been considered by the tool, document them here."]

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["{r}"]
[]
["{s}"]
[]
["{t}"]
[]
["{u}"]
[]
["{v}"]
[]
["{w}"]
[]
["{x}"]
[]
["{y}"]
[]
["{z}"]