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 another employee to assume Ann's duties on a rotating basis, meaning that person must reconcile accounts and review prior transactions, which surfaces any irregularities or manipulated records. This control is especially effective in financial roles because the incoming employee has no incentive to conceal prior fraud and will identify discrepancies while taking ownership of the function.

Mandatory vacation alone does not audit the employee's work, particularly since Ann continues performing her duties remotely during the vacation period.

Least privilege restricts what systems and data Ann can access but does not involve any review or verification of the work she has already completed.

Separation of duties divides critical tasks among multiple employees to prevent unilateral fraud, but does not create a mechanism to review or audit work performed solely by Ann.