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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.
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. A broad concept, internal control involves everything that controls risks to an organization.
Continuous and / or separate evaluations allow management to determine if the other components of internal control continue to function over time, and; Internal control deficiencies are identified and communicated in a timely manner to the parties responsible for taking corrective measures and to management and the board, as appropriate.
A control environment, also called "Internal control environment", is a term of financial audit, internal audit and Enterprise Risk Management.It means the overall attitude, awareness and actions of directors and management (i.e. "those charged with governance") regarding the internal control system and its importance to the entity.
In psychology, control is a person's ability or perception of their ability to affect themselves, others, their conditions, their environment or some other circumstance. Control over oneself or others can extend to the regulation of emotions , thoughts , actions , impulses , memory , attention or experiences .
Control theory diagram [1] Control theory in sociology is the idea that two control systems—inner controls and outer controls—work against our tendencies to deviate. Control theory can either be classified as centralized or decentralized. Decentralized control is considered market control. Centralized control is considered bureaucratic control.
Role theory is a concept in sociology and in social psychology that considers most of everyday activity to be the acting-out of socially defined categories (e.g., mother, manager, teacher). Each role is a set of rights, duties, expectations, norms, and behaviors that a person has to face and fulfill. [1]
Job segregation, which is the systematic tendency for men and women to work in different occupations, is often cited as the reason why women lack equal pay when compared to men. According to Guy and Newman (2004), occupational segregation and ultimately the gender wage gap can at least be partially attributed to emotional labor.