Multiple Users Can Be an Internal Control

It’s often said that we have two ears and one mouth so we can listen twice as much as we speak. I think the same thing is true in keeping your accounting records. Two pairs of eyes on your books are better than one.

It’s important to set limits on what information your employees and volunteers can access in your financial software. Our System Management app lists: User names, emails and their permissions (even if they’re disabled). Limiting information and access to a strictly “need to know” basis is an important step in keeping your financial data secure.

Aplos allows the following “User” permissions:

• Administrator: This user can do everything in Aplos (to include adding and disabling users and updating credit card information).
• Bookkeeper: This user has no access to the “System Management” app.  This means bookkeepers cannot see credit card information. Nor can they add, change or delete users or their permissions. Bookkeeper can add, delete, and edit entries in all other apps.
• Auditor: This user can only view entries and print reports in Aplos, but they cannot create, delete or modify any entries. This is a great permission for a board or finance committee member. Similar to “Bookkeepers”, the “Auditor” user in Aplos cannot view your credit card information or user setup. The Auditor cannot access the ‘System Management’ app.
• People Manager: This user can only add people, their contact information, and may create any custom fields in our ‘People Database’ app. They can also print reports with information only from the People Database. The People Manager cannot view any financial data or access any other apps.

By having one person entering data and another reviewing your books, you are decreasing your risk of fraud and undetected accounting errors. The person in the oversight position should not be related to the person entering the data and should have no vested interest in the financial position of your entity.

No church accounting software or nonprofit accounting software programs can protect your organization from fraud on their own. Good internal controls, proper oversight, and good management work in preventing fraud.