Why should organizations enforce separation of duties?

A.
It ensures compliance with federal union rules

B.
It helps verify that all employees know their job tasks

C.
It provides for a better work environment

D.
It encourages collusion

E.
It is considered valuable in deterring fraud

Explanation:
Separation of duties is considered valuable in deterring fraud since fraud can occur if an opportunity
exists for collaboration between various job related capabilities. The most commonly used examples
are the separate transactions needed to initiate a payment and to authorize a payment. No single
individual should be capable of executing both transactions.