In order to prevent and detect fraud, which of the following should be implemented?

A.
Job rotation

B.
Risk analysis

C.
Incident management

D.
Employee evaluations

Explanation:
A job rotation policy defines intervals at which employees must rotate through positions. Similar in
purpose to mandatory vacations, it helps to ensure that the company does not become too
dependent on one person and it does afford the company with the opportunity to place another
person in that same job and in this way the company can potentially uncover any fraud perhaps
committed by the incumbent.