What are the benefits of job rotation?
A.
All of the choices.
B.
Trained backup in case of emergencies.
C.
Protect against fraud.
D.
Cross training to employees.
Explanation:
Job assignments should be changed periodically so that it is more difficult for users to collaborate to
exercise complete control of a transaction and subvert it for fraudulent purposes. This principle is
effective when used in conjunction with a separation of duties. Problems in effectively rotating
duties usually appear in organizations with limited staff resources and inadequate training programs.
Rotation of duties will protect you against fraud; provide cross training to your employees, as well as
assuring trained backup in case of emergencies.