ISC Exam Questions

What is the reason for enforcing the separation of duties?

What is the reason for enforcing the separation of duties?

A.
No one person can complete all the steps of a critical activity.

B.
Induce an atmosphere for collusion

C.
Increase dependability upon individuals.

D.
Make critical tasks easier to accomplish.

Explanation:
Separation of duties is put into place to ensure that one entitycannot carry out a task that could be damaging or risky to the company. It requirestwo or more people to come together to carry their specific tasks to accomplish theoverall task. If a person wanted to commit fraud and this was in place they wouldneed to participate in collusion.