The Forest Service had appropriate automated processes and controls over its financial data to ensure that it administered financial transactions in accordance with applicable statutes, rules, and Forest Service policies and procedures.
However, for certain types of transactions, system controls do not prevent the same person from entering and releasing payments in the financial system.
The Forest Service should enforce segregation of duties either through system application controls or mitigating monitoring controls to ensure all purchase
transactions are reviewed by staff who are not involved in the transactions.
Jump to Chapter 4