Admin functions are system-related. Operations can include system operations or just plan operational duties within the job function. We audit all of our systems each year to ensure there is no conflict of duties between the system admin & their operational duties. In addition, management is required to conduct an annual system review to ensure access capabilities are 'shut down' as much as possible. Also, while conducting any audit, we review segregation of duties as it pertains to the audit (not necessarily system-related), i.e. preparing (or online entry)of G/L ticket vs review of G/L posting. Alot of the segration of duties are identified within our 'key controls'. Twice a year, management must review/certify the 'key controls' are still applicable & then they are presented to the Audit Committee.