(A) The Finance Department and department heads will work with the Information Technology Department to ensure that information technology is used as an integral part of the internal control system.
(B) This may include, but not be limited to:
(1) Setting permission such that only certain users may perform certain tasks;
(2) Using technology to accomplish segregation of duties by forcing duties to be completed by different users;
(3) Automating certain processes and calculations;
(4) Limiting the authority to access different components of various softwares to employees with duties specifically related to that component;
(5) Prohibiting user ID and password sharing among employees;
(6) Restricting the authority to correct or make adjustments to records to key employees; and
(7) Requiring the use of prescribed forms or the approval of alternative forms.
(Ord. 12-2016, passed 12-20-2016)