CERTIFIED-IN-CYBERSECURITY Question #379: Real Exam Question with Answer & Explanation

Question

Which of the following is an example of collusion?

Options

• AWhen two or more individuals take over the duties of another employee for fraudulent purposes
• BWhen two or more individuals divide a task equally among themselves
• CWhen two or more individuals collectively decide not to perform their duties
• DWhen two or more individuals collaborate to circumvent segregation of duties for fraudulent

Explanation

Collusion occurs when two or more individuals work together to circumvent the segregation of duties for fraudulent purposes. Segregation of duties is based on dividing the responsibility for critical functions of key processes among more than one person or department to prevent fraud and error. Without this separation, the risks of fraud and error are much less manageable (see the ISC2 Study Guide, Chapter 3, Module 1). For example, in a company's finance department, one employee may be responsible for recording transactions, while another employee is responsible for approving the transactions. If these two employees collude to commit fraud, they could potentially manipulate the company's financial records for their own benefit. The other options are incorrect because they do not involve collusion. A work stoppage or strike is not collusion. Employees doing another employee's job, a division of labor, is simply a common practice in many workplaces.

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