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  2. Separation of duties - Wikipedia

    en.wikipedia.org/wiki/Separation_of_duties

    Separation of duties (SoD), also known as segregation of duties, is the concept of having more than one person required to complete a task. It is an administrative control used by organisations to prevent fraud , sabotage , theft , misuse of information, and other security compromises.

  3. Cost segregation study - Wikipedia

    en.wikipedia.org/wiki/Cost_segregation_study

    A cost segregation study identifies and reclassifies personal property assets to shorten the depreciation time for taxation purposes, which reduces current income tax obligations. Personal property assets include a building's non-structural elements, exterior land improvements and indirect construction costs.The primary goal of a cost ...

  4. Security segregation - Wikipedia

    en.wikipedia.org/wiki/Security_segregation

    Security segregation or client funds, in the context of the securities industry, refers to regulatory rules requiring that customer assets held by a financial institution (generally a brokerage firm) be held separate from assets of the brokerage firm itself in a segregated account and that there is no commingling.

  5. ‘Abused our trust’: Inside the fraud that keeps hurting small ...

    www.aol.com/abused-trust-inside-fraud-keeps...

    Of the nearly 60 audit reports on municipalities posted by the Missouri State Auditor’s Office over the past five years, more than half found shortfalls with segregation of duties.

  6. Segregated portfolio company - Wikipedia

    en.wikipedia.org/wiki/Segregated_portfolio_company

    For example, Barbados allows the formation of both "Segregated Cell Companies" and "Companies with a Separate Account Structure". The former are SPCs by another name. The latter separate liabilities by allowing a company to allocate assets and attendant liabilities to any number of separate accounts.

  7. Internal control - Wikipedia

    en.wikipedia.org/wiki/Internal_control

    Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies.

  8. Mortgage rates stay flat as Trump’s second term comes into ...

    www.aol.com/finance/mortgage-rates-stay-flat...

    Mortgage rates stalled an upward rise this week as financial markets adjusted to a second Trump presidency. The average 30-year mortgage rate was essentially unchanged at 6.78% for the week ...

  9. Occupational segregation - Wikipedia

    en.wikipedia.org/wiki/Occupational_segregation

    Women in female-dominated jobs pay two penalties: the average wage of their jobs is lower than that in comparable male-dominated jobs, and they earn less relative to men in the same jobs. Since 1980, occupational segregation is the single largest factor of the gender pay gap, accounting for over half of the wage gap. [31]