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The combining of duties is a key concept of good internal controls.
Broca's Area
Broca's area is a region in the frontal lobe of the dominant hemisphere, usually the left, of the brain that is responsible for language processing, speech production, and comprehension.
Cerebral Cortex
The outer layer of neural tissue of the cerebrum of the brain, playing a key role in memory, attention, perception, cognition, awareness, thought, language, and consciousness.
Temporal Lobe
A region of the cerebral cortex located beneath the temples, associated with processing auditory information and encoding memory.
Parietal Lobe
An area of the brain located between the frontal and occipital lobes, responsible for processing sensory information related to touch, taste, and temperature.
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