Everyone in the accounting department has the ability to print and sign checks. Internal audit has asked that only one group of employees may print checks while only two other employees may sign the…

Separation of duties requires that distinct steps of a sensitive process be assigned to different individuals or groups. Splitting the ability to print checks from the ability to sign them ensures that no single employee can both create and authorize a payment, directly preventing unilateral fraudulent transactions.

Mandatory vacations are a detective control designed to uncover ongoing fraud by forcing employees away from their duties temporarily, not a mechanism for dividing task responsibilities.

Discretionary Access Control (DAC) is an access control model where resource owners define permissions; it does not specifically enforce division of duties within a business process.

Job rotation moves employees through different roles over time to cross-train and detect fraud, but it does not structurally prevent any one person from having simultaneous conflicting privileges.