Incompatible jobs are a basic problem of internal control, the establishment of internal control system needs to define incompatible jobs. This paper firstly expounds the concept of incompatible duty phase separation, and finds out its problems in internal control based on the analysis of its current situation, and finally analyzes the reasons and puts forward relevant solutions.

Yang Lei. Study on the Internal Control of Incompatible Job Separation. Academic Journal of Humanities & Social Sciences (2020) Vol. 3, Issue 4: 117-120. https://doi.org/10.25236/AJHSS.2020.030415.

[1] Tao ran (2013). On the internal control of incompatible separation of duties. Liaoning economy, no.11, pp.78-79.
[2] Lin qi (2015). On the application of incompatible post separation in hospital internal accounting control. Contemporary economics, no.30, pp.66-67.
[3] Zhou bo (2018). Application of incompatible duty separation principle in contract management. Tax payment, no.7, pp. 110-111.
[4] Chang yuan (2019). On the implementation of incompatible job separation control in ERP system. Financial economics, no.16, pp.140-142.