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An individual performing the recordkeeping function should not be able to compare the accounting record of the asset with the asset itself, because this is a reconciliation function and the reconciliation function should be separate from the recordkeeping function.
Segregation of duties requires just the opposite: an individual authorizing a transaction should not be the same person who maintains custody of assets.
Segregation of duties requires just the opposite: an individual authorizing a transaction should not be the same person who records it.
The person who maintains custody of an asset should not be entitled to access the accounting records for the asset. Accessing the accounting records for the asset would be a reconciliation function or a recordkeeping function, and both of these should be separate from the custody function.