Which of the following restricts the ability of an individual to carry out all the steps of a particular process?

Job rotation periodically moves employees between roles to expose fraud or build cross-functional knowledge, but it does not structurally prevent one person from completing all steps of a process simultaneously.

Separation of duties deliberately splits a process into distinct steps assigned to different individuals, ensuring no single person can execute an entire sensitive workflow end-to-end. This control directly restricts an individual's ability to carry out all steps of a process, making collusion necessary for abuse. It is a foundational internal control used in both IT and financial security frameworks.

Least privilege restricts a user's access rights to only what is needed for their specific job function, but it focuses on limiting permissions rather than dividing process steps among multiple people.

Mandatory vacations are a detective control designed to uncover fraud that requires the perpetrator's continuous presence, not a preventive control that restricts who can perform each step of a process.