Mandatory vacations are a security control which can be used to uncover the following:

A.
Fraud committed by a system administrator

B.
Poor password security among users

C.
The need for additional security staff

D.
Software vulnerabilities in vendor code

Explanation:
Mandatory vacations also provide an opportunity to discover fraud apart from the obvious benefits of giving
employees a chance to refresh and making sure that others in the company can fill those positions and make
the company less dependent on those persons; a sort pf replication and duplication at all levels.