Segregation of Duties: Because Even Saints Need Supervision

In many small businesses, one trusted individual quietly becomes the centre of every financial process, approving payments, capturing transactions, reconciling bank accounts, and reviewing their own work. While this arrangement often grows out of necessity rather than intent, it concentrates risk in a way that is rarely visible until something goes wrong. Errors go undetected, pressure builds, and the absence of independent oversight undermines both governance and confidence in the numbers. What appears efficient on the surface can, over time, expose the business to financial loss, compliance failures, and reputational harm.