Magma is a mixture of molten and semi-molten rock found below Earth's surface. Most magma consists of four types of materials: liquid rock, crystallized minerals, solid pieces of rock, and dissolved gases. When magma escapes through a volcano onto Earth's surface, scientists call it lava.
Download the Accretion of Duties Form (PDF, 8K) An accretion of duties is a promotion resulting from the upgrading of an employee's position because of additional duties and responsibilities. Jobs change and evolve for many reasons.
Segregation of Duties. Segregation of duties is a key internal control intended to minimize the occurrence of errors or fraud by ensuring that no employee has the ability to both perpetrate and conceal errors or fraud in the normal course of their duties. Generally, the primary incompatible duties that need to be segregated are: 1  Authorization or approval. 2  Custody of assets. 3  Recording transactions. 4  Reconciliation/Control Activity.