Poll Title: Employee Rotation for Key/Sensitive Roles in Purchase-to-Pay

Background: Given that the Purchase-to-Pay (P2P) process involves cash disbursements, it’s critical that companies have robust processes and controls in place for this area. One control that can prove useful is periodic rotation of duties, because it limits employees’ time to develop fraudulent practices and ensures such practices are more likely to be detected. On a more positive note, rotation of duties also facilitates cross-training and improved depth of personnel skill and succession. Unfortunately, regular rotations can prove difficult to implement when groups are small and resources limited.

Poll Question: Does your organization mandate that employees in key Purchase-to-Pay (P2P) positions rotate periodically as a control?

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  Yes - Employees are formally required to rotate 0%
  No - We rely on natural attrition and other controls like segregation of duties, control reports and periodic audits 95%
  Other (Please Comment) 5%

Poll Question: If employees in key P2P positions are required to rotate periodically as a control, in which areas do you require rotation?

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  All key P2P positions 0%
  Accounts Payable 0%
  Purchasing (e.g. buyers are required to switch which vendors they support) 0%
  Vendor Master 0%
  Accounts Payable and Vendor Master 50%
  Purchasing and Vendor Master 0%
  Oher (Please Comment) 50%
  Not Applicable 0%