Separation of Duties requires that two parties act in concert in order to carry out a critical transaction. What is the term associated with two individuals working together to perpetrate a fraud?

A.
Hijacking

B.
Espionage

C.
Terrorism

D.
Collusion

Explanation:
Answer D is correct; collusion is the term that associated with two parties having to both act inappropriately in order to perpetrate a fraud.

Incorrect Answers and Explanations: A, B, and C: Answers A, B, and C are incorrect. All three terms hijacking, espionage, and terrorism are simple distractors.