Departments
should maintain current job descriptions for all employees, along with
accurate organizational charts.
An adequate
internal control system and good business practices require that job
descriptions are updated periodically to ensure that employees are aware of
the duties that they are expected to perform.
Management
personnel should review and update job descriptions to ensure that they are
current. Updated job descriptions will aid in ensuring that employees are
aware of (1) all assigned duties and responsibilities; (2) supervision
exercised; (3) supervision received; and (4) the reporting lines of
authority.
When updating job
descriptions, management personnel should ensure that employees are not
assigned incompatible duties. Duties should be assigned in such a
manner so that no one person is placed in a position to both initiate and
conceal errors (unintentional mistakes) and/or irregularities (acts of
fraud) in the normal course of his or her duties.
Organizational
charts provide a visual presentation of lines of authority. Departmental
organizational charts should be adjusted when changes in reporting lines
and supervision received or given change.
Failure to update
job descriptions and organizational charts can lead to certain tasks not
performed, tasks performed in an untimely manner, or unclear lines of
authority.
