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.