ISC Exam Questions

Companies that practice “separation of duties” force two or more employees tocarry out _

Companies that practice "separation of duties" force two or more employees tocarry out __________ in order to carry out fraud.lisionlusion

A.
Collision

B.
Collusion

C.
Dual control

D.
Job rotation

Explanation:
Collusion is two or more people working together to carry out a crime or fraudulentactivities. By separating critical job functions, companies effectively forceemployees to have to work together to commit fraud. The chances of this happeningare far less than one person deciding on her own to commit fraud.