duty separation
[/ˈduːti ˌsɛpəˈreɪʃən/]
nounpl: duty separations
separação de funções
1. An internal control principle where different people are assigned to different parts of a transaction to prevent fraud and errors
Duty separation requires that the person who approves a purchase order cannot be the same person who receives the goods.
A separação de funções exige que a pessoa que aprova uma ordem de compra não seja a mesma que recebe os bens.
2. In military context, the reassignment of a service member away from a current position or location
After five years of service, the officer received notice of duty separation.
Após cinco anos de serviço, o oficial recebeu aviso de separação de funções/desligamento.
In Brazil and Portuguese-speaking countries, 'separação de funções' is a critical concept in corporate governance, internal auditing, and compliance frameworks. It reflects international best practices (COSO framework) and is increasingly emphasized due to stronger anti-corruption legislation like the Lei de Acesso à Informação and corporate accountability measures.
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