Segregation of duties and file sharing pg 182 183

21. Segregation Of Duties & File Sharing

Segregation Of Duties

Sometimes, sources of transactions are handled by different personnel. For example, a bank book, petty cash book, purchases, and sales are separately handled by different personnel. Then, there is one person who maintains the ledger and he/she has to get data from the other staff. Each staff is provided with a computer and works with Microsoft Excel in each computer. The person who maintains the ledger will need to import the data from the other sources. He can work faster if each computer is connected via a computer network and each source uses Microsoft Excel and has the same structure for sheet DATA.

Rather than each staff having a separate file with similar structure, you can just keep one file and everybody works on that file, i.e. that file will be shared. Everybody will update the same file.

To enable sharing of one file:

1. Put the file in a folder in a computer in a network, and set the folder as shared and set the computer as accessible by everyone involved.

2. Then, open the file to enable us to set its sharing attributes.

3. Click menu Tools/Share Workbook... The Share Workbook dialog will appear:

Share Workbook

Editing | Advanced

☑ Allow changes by more than one user at the same time. This also allows workbook merging.

Who has this workbook open now:
	Authorised Desktop PC User (Exclusive)-6/11/2002 1:30 PM

	OK		Cancel

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4. Click the tab Editing.

5. Put a mark in the box on the left of the option Allow changes by more than one user at the same time...

6. Click the tab Advanced. You will see more options.

7. Under Conflicting changes between users, select the option Ask me which changes win.

8. Under Update changes, select the option When file is saved.

9. Click OK.

Every user will open the same file. So, there must be someone who oversees the file to make sure the structure of the file is intact and data is filled properly and there is no undesirable overwriting of data.

File Sharing Through Networking And The Internet

Through networking, this file can be made available to other interested persons e.g. the Accountant and the General Manager. The file can be set for viewing only, i.e. no changes are permitted. However, they can be allowed to make a copy of the data or sheet or file so that they can make analysis of the data on their own rather than wait for their subordinates to provide them.

The current technology also allows an Excel file to be shared via the Internet, either by opening the file directly from Internet Explorer (or some other web browser) or by converting the file into an HTML format (use menu File/Save As Web Page) or sending the file through e-mail (after compression).

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