According
to Osasebor (2005), there are some practical steps that would succeed in
achieving effective surveillance of employees to ensure internal control
adherence. These include:
a.
Confidential
information: Every
organization has confidential information and secrets which it should ensure
that its employees keep giving regard to. It should have a written policy on
this which it must ensure that no employee breaches.
b.
Segregation of
duties: Duties
should as much as possible be segregated such that the work of one employee
serves as a check on the work of another. It should be noted that it is not
usually possible for a member of staff to commit a serious fraud on his own
except in the case of small articles (pilfering) which can be carried
concealed.
c.
Key control: The names,
addresses and telephone numbers of all key holders should be listed and kept
readily available in case of need. Such a list should always be updated. Keys
should never under any circumstances be left lying in the open. Keys to a
particular safe or door should not be held by more than one person. Once a key
has been left unattended to in the open, then the security of the lock it
operates is compromised likewise when keys to a safe or a door are held by more
than one person.
d.
Cash office: The cash office
should be subjected to daily checks as more opportunity presents itself here
for fraud than anywhere else within the organization.