Segregation of Duties

Segregation of Duties and Dual Control is just as important in IT as it is in accounting. One person should not be responsible for all the duties. There should always be at minimum two people. Think about it. If the master of all IT gets fired or dies, who will have the rights to take over? Audits should take the same precedence. The management should be able to understand the IT reports and be able to compare them against their past trends to spot any abnormalities.