Newly available data can shed light on the problems smaller companies face in the segregation of duties.
This article explores the types of smaller companies with segregation of duties problems; the nature of the weaknesses, including specific accounting areas affected and any compensating controls; possible solutions; and the sample companies' efforts to remediate these weaknesses.
The Audit Analytics database was used to identify smaller companies with material weaknesses related to segregation of duties.
These criteria yielded 358 small companies with segregation of duties material weaknesses disclosed by management, out of approximately 700 smaller companies with ineffective internal controls due to any type of material weakness.
It took ten phone calls to the prison to get them to admit to me that he was in segregation," she says.
Mikulski's office called the prison and, according to McAlister, was told "that Phil was put in segregation on September 11, 2001, as a direct consequence of the attacks on the World Trade Center and the Pentagon, [and] that this was done `for his protection.
If Philip is in segregation `for his protection,' why the punitive denial of visits from his family?
The mechanism behind the formation of tetraploid embryos was indicated by the chromosome segregations observed in this study.
Only about 12% of all segregations in PBl-inhibited triploid eggs can be expected to yield tetraploid embryos and larvae.
Previous studies of the effect of blocking PB 1 on subsequent chromosome segregation in diploid eggs revealed a variety of segregation patterns during meiosis II, including "tripolar segregation," "united bipolar segregation," and "separated bipolar segregation" (Guo, 1991; Guo et al.