‭ reating favorable conditions for the exercise of repressive control‬ C ‭The following measures can contribute to creating favorable conditions for the‬ ‭exercise of repressive control, including by creating separations of duties:‬ ‭-Drawing up clear regulations regarding powers and responsibilities, with a clear‬ ‭recording of hierarchical relationships;‬ ‭-‬ ‭Publishing signing authorities;‬ ‭-‬ ‭Instructions, guidelines, standards and budgets for the responsible officials;‬ ‭-‬ ‭Encouraging the cooperation of third parties by giving them an interest in‬ ‭receiving a correct discharge for payments they have made;‬ ‭-‬ ‭Creating and maintaining „standard conditions‟ that favor the application of‬ ‭performance and consumption standards;‬ -‭ ‬ ‭A good choice of personnel and favorable employment conditions;‬ ‭-‬ P ‭ romoting self-monitoring of activities performed; The use of‬ ‭-‬ ‭special observers;‬ ‭-‬ ‭Regularly rotating staff and making it mandatory to take holidays; The bundling of‬ ‭-‬ ‭c omplementary and special expertise in audit activities in a separate audit‬ ‭body‬‭re‬‭t‭q ‬ ‬‭h‭u ‬ ‬‭a‭i‬‬‭t‭r‬i‬‭i‭n ‬ ‬‭s‬‭g‬‭directly under the highest management or at least as‬ ‭separate as possible from the officials to be audited;‬ ‭-‬ ‭Not granting auditees access to the work areas where the administration is‬ ‭kept, on the basis of which their performance of tasks is monitored. The area‬ ‭where terminals are located must also be accessible only to authorized‬ ‭persons.‬ ‭ ustody control‬ C ‭In this section, custody control is seen as those measures associated with‬ ‭the direct preventive security of items. The most important security options‬ ‭are:‬ ‭-‬ ‭Locating, fencing and closing the matters involved; monitoring the exits from the‬ ‭business premises;‬ ‭-‬ ‭Making certain persons, who have no power of disposal over the items made‬ ‭available to them, responsible for the safekeeping of the items in question;‬ ‭-‬ ‭In the case of very valuable items, provision of the above two points by‬ ‭applying a multiple lock and making two or more officials collectively‬ ‭responsible, each of whom has a different key and can therefore only jointly‬ ‭gain access to the entrusted items;‬ -‭ ‬ H ‭ ierarchical supervision of the custodians;‬ ‭-‬ ‭Issuing a requirement that custodians must periodically inventory the matters‬ ‭entrusted to them on the basis of a registration kept by them (self-audit);‬ ‭Surveillance via television‬ ‭-‬ ‭c ameras, installation of alarm systems;‬ ‭-‬ ‭Deposit against receipt to a special trust institution (bank, warehouse, notary,‬ ‭etc.);‬ ‭-‬ S ‭ eparate storage of component parts that are only of value together (for‬ ‭example, securities jackets on the one hand and the associated coupon or‬ ‭dividend sheets on the other);‬ ‭-‬ ‭Taking measures to prevent or prevent data loss (in automated) information‬ ‭systems as much as possible.‬ ‭Information control‬ I‭n this section, information control is seen as those measures associated with:‬ ‭-‬ ‭Checking primary accountability reports and other basic data; Control of data‬ ‭-‬ ‭processing and the resulting refined information; Control of material reality‬ ‭-‬ ‭(the final part of information control).‬