[Verse 1]
Sarah signs the purchase order, marks it with her name
But when the invoice hits accounting, Tom must play his game
Three signatures scattered, no solo power play
Division keeps us honest when temptation comes our way
[Chorus]
Split the duties, break the chain
No one person holds the reins
Authorize, execute, review
Never let one person do all three, it's true
Segregation saves the day
Fraud prevention paves the way
Split the duties, guard the gate
Three roles separate
[Verse 2]
Banking reconciliation needs a double eye
The one who writes the ledger can't be checking every line
Cash receipts and deposits flow through different hands
Separation builds the fortress where integrity still stands
[Chorus]
Split the duties, break the chain
No one person holds the reins
Authorize, execute, review
Never let one person do all three, it's true
Segregation saves the day
Fraud prevention paves the way
Split the duties, guard the gate
Three roles separate
[Bridge]
When Maria approves the budget
She cannot cut the check
When David processes payroll
Someone else must inspect
Controls aren't just suggestions
They're the backbone of our trust
Divide to multiply protection
Separation is a must
[Verse 3]
Inventory counts and purchasing must never be combined
The fox can't guard the henhouse when accounting's on the line
Journal entries need approval from a secondary source
Dual control stops the problems right there at the source
[Chorus]
Split the duties, break the chain
No one person holds the reins
Authorize, execute, review
Never let one person do all three, it's true
Segregation saves the day
Fraud prevention paves the way
Split the duties, guard the gate
Three roles separate
[Outro]
No single hand controls it all
Division breaks the fall
Three roles separate