After a security incident, an administrator would like to implement policies that would help reduce fraud and the potential for collusion between employees. Which of the following would help meet…

Least privilege restricts what resources a user may access but does not involve co-workers periodically reviewing or taking over each other's duties.

Job rotation requires employees to periodically assume different roles, meaning a co-worker regularly takes over and reviews another person's responsibilities and records. This ongoing cross-review makes it difficult to sustain long-term fraud or maintain colluding arrangements because any irregularities left behind are exposed when the next employee assumes the position.

Mandatory vacation temporarily removes an employee and allows a substitute to cover the role, but it is not specifically designed around co-workers routinely auditing each other's positions.

Separation of duties divides a single critical task among multiple people to prevent unilateral fraud, but it does not involve rotating employees through positions to audit one another's work.