An economic analysis on incompatible duties separation system

Incompatible duties separation is the foundation and the core of the enterprise´s internal control system. The primary foundation to ascertain incompatible duties and its separation extent is the economic feasibility. For this reason, we must rethink to widen duties separation content from the range, the depth and the time. On that basis, this paper analyses the economic benefits and the cost to pay from the duties separation, and chooses the appropriate form and degree of position separation from considering comprehensively the measurement characteristics, risk preference, regulations requirements and other factors.