Every year, the accounts payable employee, Ann, takes a week off work for a vacation. She typically completes her responsibilities remotely during this week. Which of the following policies, when…

Job rotation requires employees to periodically switch roles, so another person takes over Ann's accounts payable duties and can audit her prior work. Because Ann cannot remotely cover up discrepancies when someone else is actively performing the role and examining the records, any fraudulent activity is more likely to surface during the transition.

Mandatory vacation alone does not achieve the goal here because Ann is explicitly described as working remotely during her vacation, meaning she retains control over the work and can conceal any improprieties.

Least privilege restricts the permissions an employee has but does not create an independent review mechanism to audit work that was performed within those permissions.

Separation of duties splits a single transaction across multiple people to prevent any one person from completing fraud undetected, but it does not provide a mechanism to audit past completed work.