… are executed by only one user. This means just one user has specific knowledge concerning each of these transactions. It’s true that very limited authorization is granted for particularly sensitive transactions; but in this case limitation is intentional to protect data. However, employee fill-ins need to be briefed on issues relevant even to these sensitive transactions. During the analysis, special emphasis is placed on how knowledge concerning specific transactions is distributed. Very often this knowledge is not passed on reliably due to inadequate documentation. Think its time you took a closer look at your system?