CompTIA Security+ Question H-77

Ann works at a small company and she is concerned that there is no oversight in the finance department; specifically, that Peter writes, signs and distributes paycheques, as well as other expenditures. Which of the following controls can she implement to address this concern?

A. Mandatory vacations
B. Time of day restrictions
C. Least privilege
D. Separation of duties

Answer: D

Separation of duties divides administrator or privileged tasks into separate groupings, which in turn, is individually assigned to unique administrators. This helps in fraud prevention, error reduction, as well as conflict of interest prevention. For example, those who configure security should not be the same people who test security. In this case, Peter should not be allowed to write and sign paycheques.