ويقصد به ان لا ينفرد موظف واحد بالق

ويقصد به ان لا ينفرد موظف واحد بالقيام بعملية من بدايتها الى نهايتها وانما يتم تقسيم العملية الواحدة الى مجموعة من الخطوات بحيث يكون كل موظف مسؤولا عن اداء احدى الخطوات وبالتالي اخضاع عمل كل موظف لرقابة موظف آخر بما يضمن تحديد المسؤولية و يحقق إجراءات الرقابة الداخلية .

النتائج (الإنجليزية) 1:

It is intended that no unique one process from beginning to end, but the process is split into a series of steps where each employee is responsible for the performance of one thus subjugate the work of each employee to another employee control ensures responsibility and realize internal control procedures.

النتائج (الإنجليزية) 2:

It is intended to not unique to one employee to carry out the process from beginning to end, but not a single process is divided into a series of steps so that each employee is responsible for the performance of one of the steps and thus subjecting the work of each employee to the control of another employee to ensure the limitation of liability and that the internal control procedures.

النتائج (الإنجليزية) 3:

This is not unique to one to one process from start to finish, but is divided into a series of steps, so that each employee is responsible for the performance of one of the steps so that each employee's work by another officerThe establishment of responsibility and achieve internal control procedures.