Segregation of Duties When Your Finance Team Is Three People

Segregation of duties in accounting splits authorization, custody, recording, and reconciliation so no one person can both cause and conceal a misstatement, and a two-to-five-person finance team can’t split all four. PCAOB AS 2201.42 expects documented compensating controls instead, and indinero takes the recording and reconciliation duties so the split is real rather than a workaround. Indinero has maintained continuous operations since 2009, and pricing starts at $750/mo.