Which of the following principles aims primarily at fraud detection?

The correct answer is B. Separation of Duties. Separation of Duties (SoD) divides critical or sensitive tasks among multiple individuals so that no single person can complete a high-risk process alone. This makes it extremely difficult for one employee to commit and conceal fraud, as collusion between multiple parties would…

Security Principles

Question

Options

ADefense in Depth
BSeparation of Duties
CLeast Privilege
DPrivileged Accounts

How the community answered

(27 responses)

A
7% (2)
B
89% (24)
D
4% (1)

Explanation

Separation of Duties (SoD) divides critical or sensitive tasks among multiple individuals so that no single person can complete a high-risk process alone. This makes it extremely difficult for one employee to commit and conceal fraud, as collusion between multiple parties would be required. It is a foundational internal control for both fraud prevention and detection. Least Privilege limits access rights, Defense in Depth layers security controls, and Privileged Accounts is a category of access - none of these are primarily fraud-detection mechanisms.

Topics

#Security Principles#Separation of Duties#Fraud Detection#Internal Controls

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