Accounts payable transactions require explicit segregation of duties. The recording of assets or expenses, and the related liability, should be recorded by employees who are not involved in the ordering and receiving functions. Many of 线上赌博app’s accounts payable transactions are processed and audited centrally through the 线上赌博app Accounting Office. Transactions that are processed only in departments through Oracle/PeopleSoft, are subject to random audit sampling by either the 线上赌博app Internal Auditor or the Office of ND State Auditor.