angola sub-saharan africa financing acquisition and management of orders procurement of goods and services m&a transactions gifts and business expenses sponsorships and recruitment of staff appointments for professional services sales promotion appointments bookkeeping and audits Duties, operational activities and control functions should be appropriately separated, ensuring that the person in charge of the operational activity is always different to that who control and authorises such activities. separation of responsibilities Formally-defined signing powers must be related to and consistent with the organisational and management responsibilities assigned and exercised within the value limits defined.