Mandatory vacations are a security control which can be used to uncover the following:
Fraud committed by a system administrator
Poor password security among users
The need for additional security staff
Software vulnerabilities in vendor code
Mandatory vacations also provide an opportunity to discover fraud apart from the obvious benefits of giving
employees a chance to refresh and making sure that others in the company can fill those positions and make
the company less dependent on those persons; a sort pf replication and duplication at all levels.