ISC2 CC Access Controls Concepts Practice Question
A security auditor is reviewing access controls at a financial institution. The auditor identifies a scenario where one employee can initiate a payment transaction, and the same employee can also approve it. Which access control principle is being violated, and what is the primary risk?
⚠ Common exam trap
CC often tests the confusion between separation of duties and least privilege — both limit user power, but SoD is about splitting a workflow across people, while least privilege is about minimizing each person's permissions.
Answer choices
Why each option matters
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; risk of fraud
Separation of duties requires that critical tasks be split among multiple people so no single individual can complete a sensitive transaction end-to-end. Here, one employee can both initiate and approve a payment, violating that principle and creating a direct fraud risk since they could authorize unauthorized payments. This is a classic internal-controls failure in financial environments.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Separation of duties; risk of fraud
Why this is correct
One employee both initiating and approving payments removes the independent check, letting fraudulent transactions pass unchallenged. Separation of duties requires these functions be split across different people, so the violation creates a direct fraud risk.
- ✗
Defense in depth; risk of single point of failure
Why it's wrong here
Defence in depth concerns layered controls, not one person holding both initiate and approve rights. It is tempting because single points of failure are a real risk, but the scenario describes one employee performing two conflicting duties, making separation of duties the violated principle with fraud risk.
- ✗
Need-to-know; risk of data exposure
Why it's wrong here
Need-to-know restricts access to information required for a role, not the combination of transaction initiation and approval. It is tempting because both limit access, but the scenario describes one person completing an entire financial workflow, making separation of duties the violated principle with fraud risk.
- ✗
Least privilege; risk of excessive permissions
Why it's wrong here
Least privilege limits permissions to the minimum required, but the scenario's issue is one person holding two conflicting duties, not excessive permissions. It is tempting because both restrict access, yet separation of duties is violated, with fraud risk from unverified transactions.
- ✗
Privileged access management; risk of account compromise
Why it's wrong here
Separation of duties is breached: the same employee both initiates and approves payments, enabling fraudulent transactions to pass unchallenged. Privileged access management governs and audits elevated administrative accounts, which is the right control when administrators hold standing rights that need just-in-time elevation and session monitoring.
Go deeper
Related to this question
Learn chapter
Access Control Fundamentals
Key term
Separation of duties
Separation of duties is a security principle that splits critical tasks and privileges among multiple people to prevent fraud, errors, and abuse of power.
Key term
Access control
Access control is the security practice of determining who or what is allowed to view, use, or enter a resource, and under what conditions.
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JA
Written and reviewed by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
Last reviewed September 2026 · checked against the official ISC2 exam blueprint
This CC practice question is part of Courseiva's free ISC2 certification practice question bank. Courseiva provides original exam-style practice questions with explanations, topic-based practice, mock exams, readiness tracking, and study analytics to help learners prepare for the CC exam.