Segregation when the finance team is small

A six-person finance team cannot mirror the segregation matrix of a multinational shared-service centre. Pretending otherwise produces findings nobody can remediate.

Compensating controls that survive scrutiny

• Independent review of a payment exception report by someone outside the payment run
• Periodic user-access attestation signed by the CFO, with leavers removed the same week
• Bank mandate changes requiring a director outside day-to-day AP

During an access and segregation review, we document where full segregation is impractical and whether the compensating control actually operated in the sample period. Committees prefer that honesty over a green checklist that collapses under the first leave cover.