Use of Mobile Devices in an Organization and the Separation of Duties

Please prepare a response post to the following:
#1 I think mobile devices can come with a lot of challenges for an organization, however there are also a lot of pros that come with them. The most obvious challenge is security. When an organization is giving access to confidential company information to a lot of employees, there is inherent risk. When you add the fact that these employees can access this information from any device, on any network and anywhere in the world, it makes the security of that information that much more vulnerable. Because of this, it's really important for organizations to have strict rules in place on when/where/how this information can be accessed by employees and also the method they go about accessing it. For example, the organization I worked for only allowed us access to a certain data set when we were logged on through the company VPN and on a company issued computer. However, there are many pros to this remote access. First, as we saw during covid, it easily allows employees to work from anywhere, providing a lot of flexibility. Also, work can be done quicker and more efficiently as you don't have to wait to be in the office to complete tasks.
#2 Separation of duties is a very important internal control, especially when it comes to AIS. Because everything that an employee needs to commit fraud is contained in one system, internal controls are put in place to prevent that. One example I have seen of this is different access being granted to different employees based on need. If you worked in accounts receivable, you would not have any access to the payroll or accounts payable portions of the AIS, helping limit the number of people who have access to multiple functions. Another example I have seen is when it came to doing payroll at a small business. There was one person who entered time information, another who checked/verified that information and populated the information in the checks and then a manager who checked everything for a third time and then proceeded to sign the checks. I think, without collusion, the internal controls around separation of duties do a good job at making sure one person is not able to perform all the tasks necessary to complete an entire process on there own, protecting the integrity of a company's financials.