In order to prevent and detect fraud, which of the following should be implemented?

The correct answer is A. Job rotation. Job rotation prevents fraud by ensuring no single employee maintains exclusive, long-term control over a sensitive process or system. It deters fraudulent activity because employees know someone else will eventually review their work. It also aids detection: when a replacement…

Security program management and oversight

Question

Options

AJob rotation
BRisk analysis
CIncident management
DEmployee evaluations

How the community answered

(32 responses)

A
91% (29)
B
3% (1)
C
6% (2)

Explanation

Job rotation prevents fraud by ensuring no single employee maintains exclusive, long-term control over a sensitive process or system. It deters fraudulent activity because employees know someone else will eventually review their work. It also aids detection: when a replacement employee takes over a role, they may discover irregularities or discrepancies left by their predecessor. Risk analysis identifies risks but doesn't inherently prevent fraud. Incident management responds to events after they occur. Employee evaluations assess performance but are not a primary fraud control mechanism.

Topics

#job rotation#fraud prevention#separation of duties#internal controls

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