ISC2 CC Access Controls Concepts Practice Question
An organization requires that a financial transaction must be initiated by one employee and approved by a manager before processing. Which access control principle does this enforce?
⚠ Common exam trap
The trap is confusing separation of duties with least privilege; both involve limiting access, but only SoD requires multiple distinct people to complete one sensitive action, which is the key differentiator the exam tests.
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
Separation of duties (SoD) is the principle that no single individual should have enough privileges to complete a sensitive transaction alone; it requires splitting critical tasks among multiple people. Here, one employee initiates and a different manager approves, which is the textbook definition of SoD. It prevents fraud and errors by ensuring collusion is needed to abuse the process.
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
Why this is correct
Separation of duties splits a critical transaction across two distinct individuals so no single person controls the whole process. Requiring one employee to initiate and a manager to approve enforces this split, preventing fraud or undetected error.
- ✗
Defense in depth
Why it's wrong here
Defence in depth layers multiple independent controls; it does not describe splitting one transaction across two people. It is tempting because separation of duties is itself a layered safeguard, but defence in depth would be correct only when the question asks about overlapping controls rather than divided authority.
- ✗
Least privilege
Why it's wrong here
Least privilege limits each user to the minimum rights their role needs; it does not require a second person to approve a transaction. It is tempting because both restrict access, but least privilege would be correct only when the scenario describes excessive permissions rather than mandatory dual authorisation.
- ✗
Need-to-know
Why it's wrong here
Need-to-know restricts data access to only what is required for a specific job role, but the scenario describes a separation of duties requiring two distinct users to authorise a single transaction. It is tempting because need-to-know is often conflated with limiting privileges; however, it would be correct only if the policy were about preventing an employee from viewing transaction details unrelated to their function, not about enforcing dual-authorisation workflow.
Go deeper
Related to this question
Learn chapter
Access Control Fundamentals
Key term
Least privilege
Least privilege is a security principle that means giving users, systems, or programs only the minimum permissions they need to do their job and nothing more.
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.
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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
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