A security technician is attempting to explain why some of the company policies should be
changed for high risk IT positions. Which of the following concepts BEST explains the support for
fraud detection?

A.
Time of day restrictions is more likely to discover fraud than the other fraud detection methods.

B.
Least privilege principles allow internal audit teams to discover fraud while a staff member is
out of the office.

C.
Separation of duties is a better fraud detection method than mandatory vacations; therefore, it
should be used.

D.
Mandatory vacations support the company discovering fraud while staff members are out of the
office.