A security auditor suspects two employees of having devised a scheme to steal money from the company. While one employee submits purchase orders for

personal items, the other employee approves these purchase orders. The auditor has contacted the human resources director with suggestions on how to detect
such illegal activities. Which of the following should the human resource director implement to identify the employees involved in these activities and reduce the risk
of this activity occurring in the future?

A.
Background checks

B.
Job rotation

C.
Least privilege

D.
Employee termination procedures