A software developer is responsible for writing the code on an accounting application. Another software developer is responsible for developing code on a system in human resources. Once a year they ha

Mandatory vacations require employees to take scheduled time off so that others can review their work for fraud, which is a different control from periodically reassigning role responsibilities.

Job rotation is the practice of moving employees between roles on a scheduled basis, which reduces the risk of fraud or error by ensuring no single person has prolonged exclusive control over a sensitive function. The scenario describes developers switching roles annually across different departments, which matches this definition exactly. It also serves as a detective control because irregularities left by one employee may be discovered by the next.

Least privilege restricts a user's access rights to only what is required for their current job function, not a policy of switching roles between employees.

Separation of duties divides a single critical task among multiple people so no one individual can complete a sensitive transaction alone, which is structurally different from rotating entire job roles.