According to Osasebor (2005), there are some practical steps that would succeed in achieving effective surveillance of employees to ensure internal control adherence. These include:
a. Confidential information: Every organization has confidential information and secrets which it should ensure that its employees keep giving regard to. It should have a written policy on this which it must ensure that no employee breaches.
b. Segregation of duties: Duties should as much as possible be segregated such that the work of one employee serves as a check on the work of another. It should be noted that it is not usually possible for a member of staff to commit a serious fraud on his own except in the case of small articles (pilfering) which can be carried concealed.
c. Key control: The names, addresses and telephone numbers of all key holders should be listed and kept readily available in case of need. Such a list should always be updated. Keys should never under any circumstances be left lying in the open. Keys to a particular safe or door should not be held by more than one person. Once a key has been left unattended to in the open, then the security of the lock it operates is compromised likewise when keys to a safe or a door are held by more than one person.
d. Cash office: The cash office should be subjected to daily checks as more opportunity presents itself here for fraud than anywhere else within the organization.
Related Posts: BUSINESS MANAGEMENT, PUBLIC ADMINISTRATION
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