Which of the following is a fraud detection method whereby employees are moved from position to position?

A.
Job Rotation

B.
Mandatory Rotation

C.
Mandatory Vacations

D.
Mandatory Job Duties

Explanation:
Job rotation is a detective administrative control to detect fraud.
Job rotation means that, over time, more than one person fulfills the tasks of one position within the company.
This enables the company to have more than one person who understands the tasks and responsibilities of a
specific job title, which provides backup and redundancy if a person leaves the company or is absent. Job
rotation also helps identify fraudulent activities, and therefore can be considered a detective type of control. If
Keith has performed David’s position, Keith knows the regular tasks and routines that must be completed to
fulfill the responsibilities of that job. Thus, Keith is better able to identify whether David does something out of
the ordinary and suspicious.
Incorrect Answers:
B: Job Rotation, not Mandatory Rotation is the fraud detection method whereby employees are moved from
position to position.
C: Mandatory vacations are a way of detecting fraud. If a fraudulent activity stops while an employee is on
vacation, it is easy to determine who was committing the fraud. Mandatory vacations force employees to take
vacations rather than move them to another position.
D: Mandatory Job Duties would describe duties that must be performed as part of a role. It does not describe a
fraud detection method whereby employees are moved from position to position.

Harris, Shon, All In One CISSP Exam Guide, 6th Edition, McGraw-Hill, New York, 2013, pp. 127, 1235-1236