(A) Management designs the political subdivision’s information system and related control activities to achieve objectives and respond to risks.
(B) The Clerk-Treasurer and department heads will work to ensure that information technology is used as an integral part of the internal control system. 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 the 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; or
(7) Requiring the use of prescribed forms or the approval of alternative forms.
(Ord. 2016-04, passed 7-5-2016)