EXIN Foundation in IT Service Management based on ISO/IEC 20000 — Question 7

What is the most important reason for applying segregation of duties?

Answer options

• A. Segregation of duties makes it clear who is responsible for what.
• B. Segregation of duties ensures that, when a person is absent, it can be investigated whether he or she has been committing fraud.
• C. Tasks and responsibilities must be separated in order to minimize the opportunities for business assets to be misused or changed, whether the change be unauthorized or unintentional.
• D. Segregation of duties makes it easier for a person who is ready with his or her part of the work to take time off or to take over the work of another person.

Correct answer: C

Explanation

The correct answer, C, emphasizes the necessity of separating tasks to limit the chances of business asset misuse or unauthorized changes. Option A, while true, does not address the primary concern of minimizing risk. Option B focuses on fraud investigation rather than prevention, and Option D relates to work flexibility rather than the core purpose of segregation.