TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SEGREGATION FUNCTIONS [2 records]
Record 1 - internal organization data 2019-11-26
Record 1, English
Record 1, Subject field(s)
- Security
- Management Operations (General)
Record 1, Main entry term, English
- separation of duties
1, record 1, English, separation%20of%20duties
correct, standardized
Record 1, Abbreviations, English
- SoD 2, record 1, English, SoD
correct
Record 1, Synonyms, English
- segregation of duties 3, record 1, English, segregation%20of%20duties
correct
- SoD 4, record 1, English, SoD
correct
- SoD 4, record 1, English, SoD
- separation of functions 5, record 1, English, separation%20of%20functions
correct
- segregation of functions 6, record 1, English, segregation%20of%20functions
correct
- separation of responsibilities 7, record 1, English, separation%20of%20responsibilities
correct
- segregation of responsibilities 8, record 1, English, segregation%20of%20responsibilities
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An internal control designed to prevent error and fraud by ensuring that at least two individuals are responsible for the separate parts of any task. 4, record 1, English, - separation%20of%20duties
Record number: 1, Textual support number: 1 OBS
separation of duties: designation standardized by ISO and the International Electrotechnical Commission. 9, record 1, English, - separation%20of%20duties
Record 1, French
Record 1, Domaine(s)
- Sécurité
- Opérations de la gestion (Généralités)
Record 1, Main entry term, French
- séparation des tâches
1, record 1, French, s%C3%A9paration%20des%20t%C3%A2ches
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- séparation des responsabilités 2, record 1, French, s%C3%A9paration%20des%20responsabilit%C3%A9s
correct, feminine noun, standardized
- ségrégation des tâches 3, record 1, French, s%C3%A9gr%C3%A9gation%20des%20t%C3%A2ches
correct, feminine noun
- ségrégation des responsabilités 4, record 1, French, s%C3%A9gr%C3%A9gation%20des%20responsabilit%C3%A9s
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
La séparation des tâches est un concept clé des contrôles internes en plus d'une protection accrue contre la fraude et les erreurs. Elle est contrebalancée par l'augmentation des coûts et des efforts requis pour l'accomplissement d'une tâche donnée. 3, record 1, French, - s%C3%A9paration%20des%20t%C3%A2ches
Record number: 1, Textual support number: 1 OBS
séparation des responsabilités : désignation normalisée par l'ISO et la Commission électrotechnique internationale. 5, record 1, French, - s%C3%A9paration%20des%20t%C3%A2ches
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Seguridad
- Operaciones de la gestión (Generalidades)
Record 1, Main entry term, Spanish
- separación de funciones
1, record 1, Spanish, separaci%C3%B3n%20de%20funciones
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1998-08-28
Record 2, English
Record 2, Subject field(s)
- Management Control
Record 2, Main entry term, English
- segregation of incompatible functions
1, record 2, English, segregation%20of%20incompatible%20functions
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- segregation of functions 1, record 2, English, segregation%20of%20functions
correct
- division of incompatible duties 1, record 2, English, division%20of%20incompatible%20duties
correct
- division of duties 1, record 2, English, division%20of%20duties
correct
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Contrôle de gestion
Record 2, Main entry term, French
- séparation des fonctions incompatibles
1, record 2, French, s%C3%A9paration%20des%20fonctions%20incompatibles
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- séparation des fonctions 1, record 2, French, s%C3%A9paration%20des%20fonctions
correct, feminine noun
- division des tâches incompatibles 1, record 2, French, division%20des%20t%C3%A2ches%20incompatibles
correct, feminine noun
- division des tâches 1, record 2, French, division%20des%20t%C3%A2ches
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Mesure de contrôle interne consistant à mettre en place une structure administrative dans laquelle les diverses tâches à accomplir sont réparties de telle sorte qu'aucun employé ou groupe d'employés ne soit en mesure de commettre une faute ou une erreur et de la dissimuler dans l'exercice de ses fonctions. Certaines fonctions sont incompatibles parce que, si elles sont assumées par la même personne, elles mettent cette personne en position de commettre une fraude ou une erreur et de la dissimuler. Par exemple, la même personne ne devrait pas avoir pour fonction d'autoriser les opérations et de les enregistrer. 1, record 2, French, - s%C3%A9paration%20des%20fonctions%20incompatibles
Record 2, Spanish
Record 2, Textual support, Spanish
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