Segregation of duties is a key internal control measure that helps prevent fraud and errors by dividing responsibilities among different individuals or departments. In the area of procurement, it is important to have segregation of duties to ensure that no single individual has control over the entire procurement process.

The responsibilities of requesting, approving, and paying for purchases should be divided among different individuals or departments to prevent any one person from having the ability to both initiate and approve a purchase, this helps to ensure that purchases are properly authorized and that there is oversight at each stage of the procurement process