Скачать или смотреть Chapter 5 – Segregation of Duties (SoD) | Internal Controls | CMA USA Part 1 2025 | Section E

Chapter 5 – Segregation of Duties (SoD) | Internal Controls | CMA USA Part 1 2025 | Section E



Welcome to The Global Commerce Academy — your destination for 100% FREE CMA USA coaching.

In this lecture, we cover Chapter 5 – Segregation of Duties (SoD) from Section E: Internal Controls, part of the CMA USA Part 1 (2025 syllabus).

Discover how dividing responsibilities across roles reduces fraud, enhances control, and protects organizations. With real-world examples and exam insights, this session helps you fully master one of the most tested topics in the CMA USA exam.

🎯 Topics Covered:


00:00:00 -- Why Your Money Needs More Than One Lock
00:01:25 -- The Fintrax Solutions Wake-Up Call
00:02:35 -- What is Segregation of Duties?
00:03:27 -- Authorization, Custody, Recording, and Reconciliation
00:04:50 -- How SoD Works in Real Life
00:05:51 -- What to Do When You Can't Split Every Job
00:06:44 -- What You Absolutely Must Know About SoD
00:07:45 -- Building a Stronger, Safer Future
00:08:41 -- Be Smart, Be Safe, Be in Control




💼 Perfect for CMA aspirants in India, UAE, USA, and globally.

📌 Subscribe now for full syllabus coverage of CMA USA Part 1 — free, clear, and professionally delivered.


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