CERTIFIED-IN-CYBERSECURITY · Question #250
CERTIFIED-IN-CYBERSECURITY Question #250: Real Exam Question with Answer & Explanation
The correct answer is B: Human resources. While Human Resources plays a critical role in any organization, its function is generally more focused on managing employment-related issues and ensuring that the organization adheres to labor laws; it isn't typically considered a direct anti- fraud measure. In turn, the other o
Question
What mechanism among the following is typically NOT used as an anti-fraud measure?
Options
- AJob rotation
- BHuman resources
- CTwo-person control
- DMandatory vacations
Explanation
While Human Resources plays a critical role in any organization, its function is generally more focused on managing employment-related issues and ensuring that the organization adheres to labor laws; it isn't typically considered a direct anti- fraud measure. In turn, the other options mentioned are common anti-fraud measures (see ISC2 Study Guide, Module 6, under Fraud Prevention). Job rotation helps prevent fraud by ensuring that no single employee has control over a process for an extended period, which might provide opportunities for fraudulent activity. Mandatory vacations can expose fraudulent activities because it often requires another employee to perform the person's tasks on vacation, thus potentially revealing irregularities. Two-person control, or dual control, requires two individuals to complete certain transactions or processes, thus reducing the chance that a single individual could commit fraud.
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