Which of the following is not an example of due care?

A.
Providing security awareness training to all employees

B.
Requiring employees to sign nondisclosure agreements

C.
Implementing mandatory vacations for all employees

D.
Allowing a key job function to be completed by one highly qualified employee

Explanation:
The separation of duties ensures that no one individual carries out
critical tasks alone, thus helping to limit fraud opportunities. A company can be
seen as negligent if they allow one individual to carry out a critical task that can
negatively affect the company as a whole.