Quick Answer
The correct answer is the separation of duties principle. This policy enforces separation of duties because it requires that no single person can both initiate and approve a transaction, thereby dividing critical financial tasks among multiple individuals to prevent fraud, errors, or unauthorized actions. In the context of the Certified Information Systems Auditor CISA exam, this principle is frequently tested as a core internal control mechanism for high-risk processes, often appearing in questions about access control models and fraud prevention. A common trap is confusing separation of duties with least privilege, but remember: least privilege limits access rights, while separation of duties splits responsibilities. A helpful memory tip is the “two-person rule” or “four-eyes principle”—think of it as ensuring that no one person holds the keys to both the vault and the ledger.
This CISA practice question tests your understanding of protection of information assets. Match the stated requirement to the specific cloud service, access model, or configuration option — many options are valid in isolation but not for this scenario. After answering, compare your reasoning against the explanation and wrong-answer breakdown below. Once you have made your selection, read the full explanation to reinforce the concept and understand why each distractor is designed to mislead on exam day.
An IT manager is reviewing the access control model for a financial application. The policy requires that no single person can approve a transaction. Which access control principle does this policy enforce?
Least privilege
Why wrong: Least privilege limits rights, not task separation.
Separation of duties
Separation of duties requires multiple people to complete sensitive tasks.
Mandatory access control
Why wrong: MAC uses labels, not task division.
Need to know
Why wrong: Need-to-know restricts data access, not task approval.
Answer choices
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
Separation of duties
The policy that no single person can approve a transaction enforces the separation of duties (SoD) principle. In financial applications, SoD requires that critical tasks, such as initiating and approving a transaction, be divided among multiple individuals to prevent fraud or error. This control ensures that no single user has the authority to complete a high-risk action alone, directly aligning with the requirement stated.
Key principle: Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
Answer analysis
For each option: why learners choose it and why it is or isn't the right answer here.
Least privilege
Why it's wrong here
Least privilege limits rights, not task separation.
Separation of duties
Why this is correct
Separation of duties requires multiple people to complete sensitive tasks.
Related concept
Read the scenario before looking for a memorised answer.
Mandatory access control
Why it's wrong here
MAC uses labels, not task division.
Need to know
Why it's wrong here
Need-to-know restricts data access, not task approval.
Common exam traps
The trap here is that candidates confuse separation of duties with least privilege, but least privilege focuses on limiting permissions to the minimum needed, whereas separation of duties specifically requires dividing critical tasks among multiple users to prevent fraud or error.
Detailed technical explanation
Separation of duties is often implemented through dual-control mechanisms, where a transaction requires two distinct users to complete it (e.g., one to create and another to authorize). In financial systems, this is commonly enforced via workflow rules in ERP platforms like SAP, where a user cannot both enter and release a payment. The principle is rooted in internal control frameworks such as COSO and is critical for compliance with regulations like SOX Section 404, which mandates segregation of incompatible duties.
Key takeaway
Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
Real-world example
A junior network technician can log in to a core router but cannot reach the enable prompt or configuration mode. The AAA server is authenticating the login — but the authorisation policy only grants privilege level 1, not 15. Authentication (who you are) is working; authorisation (what you can do) is not.
What to study next
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FAQ
Protection of Information Assets — This question tests Protection of Information Assets — Read the scenario before looking for a memorised answer..
The correct answer is: Separation of duties — The policy that no single person can approve a transaction enforces the separation of duties (SoD) principle. In financial applications, SoD requires that critical tasks, such as initiating and approving a transaction, be divided among multiple individuals to prevent fraud or error. This control ensures that no single user has the authority to complete a high-risk action alone, directly aligning with the requirement stated.
Identify which exam domain this question belongs to, review the core concept, then practise similar questions from the same domain.
Read the scenario before looking for a memorised answer.
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Last reviewed: Jun 25, 2026
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