CompTIA CASP+ (CAS-004) — Question 284

An organization must implement controls that are aligned with its financial requirements; specifically, the organization is looking to implement the following:

• Financial transactions that require one reviewer
• Audits of funds disbursements
• Cross-training of employees

Which of the following controls will address the organization's requirements?

Answer options

• A. Change management
• B. Job rotation
• C. Least privilege
• D. Separation of duties

Correct answer: D

Explanation

Separation of duties is essential in financial processes to prevent fraud and errors by ensuring that no single individual has control over all aspects of a financial transaction. The other options, while important in their contexts, do not specifically address the need for oversight and checks in financial transactions like separation of duties does.