Ann works at a small company and she is concerned that there is no oversight in the finance
department; specifically, that Joe writes, signs and distributes paycheques, as well as other
expenditures. Which of the following controls can she implement to address this concern?

A.
Mandatory vacations

B.
Time of day restrictions

C.
Least privilege

D.
Separation of duties

Explanation:
Explanation/Reference:+
Separation of duties divides administrator or privileged tasks into separate groupings, which in
turn, is individually assigned to unique administrators. This helps in fraud prevention, error
reduction, as well as conflict of interest prevention. For example, those who configure security
should not be the same people who test security. In this case, Joe should not be allowed to write
and sign paycheques.