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CHAPTER 2: INTERNAL CONTROL CRITIERIA <br />IT SEGREGATION OF DUTIES MATRIX <br />Note: Cells marked with an "X" indicate roles and tasks that are incompatible with each other, <br />and where segregation of duties is advised. <br />Source: ISACA's Common Ground on Segregation of Duties in Application Management, by <br />Richard Savage, Volume 4, 2007. <br />10 <br />