[Verse 1]
In the world of business process flow
There's a golden rule you need to know
When power concentrates in just one hand
That's when trouble strikes across the land
Sarah runs accounting, does it all
Authorization, execution, then the final call
But when she reviews her own work too
That's a recipe for problems coming through
[Chorus]
Split the duties, break the chain
No one person should maintain
All the power from start to end
Authorize, execute, then review again
Three distinct roles, three different hands
That's how solid control stands
Split the duties, make it right
Keep your processes in sight
[Verse 2]
Take procurement as our case in point
Three key functions at each joint
Someone approves what we should buy
Someone else signs the check goodbye
Then a third person reviews the deal
Makes sure everything was real
When these roles all separate
Fraud and errors can't take the bait
[Chorus]
Split the duties, break the chain
No one person should maintain
All the power from start to end
Authorize, execute, then review again
Three distinct roles, three different hands
That's how solid control stands
Split the duties, make it right
Keep your processes in sight
[Bridge]
Why do we divide and conquer
Makes the system so much stronger
Collusion takes conspiracy
Single actors can't run free
Human error gets detected
When the process is protected
Independence is the key
That's how controls are meant to be
[Verse 3]
From the corner store to corporate tower
Every business needs this power
Separation keeps us clean
Best control you've ever seen
Policy states it crystal clear
No single person engineer
The complete transaction flow
That's the way professionals go
[Chorus]
Split the duties, break the chain
No one person should maintain
All the power from start to end
Authorize, execute, then review again
Three distinct roles, three different hands
That's how solid control stands
Split the duties, make it right
Keep your processes in sight
[Outro]
Remember this when building systems
Good controls prevent the problems
Separation of duties strong
Keeps your organization moving along