A company implements a policy where a financial transaction must be initiated by one employee and approved by a different employee. This is an example of which access control concept?
Trap 1: Need-to-know
Need-to-know limits access to information required for a task, not the separation of duties between initiator and approver. It is tempting because both restrict who acts, but need-to-know governs data exposure, whereas requiring two distinct employees addresses conflicting duties within one transaction.
Trap 2: Least privilege
Least privilege grants users only the permissions their role requires; it does not require two separate people to complete one transaction. It is tempting because both reduce misuse, but least privilege constrains each user's rights, while separation of duties splits the transaction across two employees.
Trap 3: Job rotation
Job rotation moves staff through different roles over time to limit long-term fraud exposure; it does not enforce that one person initiates and another approves. Separation of duties is the concept requiring two distinct individuals to complete a transaction, so job rotation fails this scenario's two-person control requirement.
- A
Need-to-know
Why it fails: Need-to-know limits access to information required for a task, not the separation of duties between initiator and approver. It is tempting because both restrict who acts, but need-to-know governs data exposure, whereas requiring two distinct employees addresses conflicting duties within one transaction.
- B
Separation of duties
Splitting initiation and approval between two distinct employees prevents one person from completing the entire transaction alone. This enforces separation of duties, a preventive control that reduces fraud risk by requiring collusion to circumvent the process.
- C
Least privilege
Why it fails: Least privilege grants users only the permissions their role requires; it does not require two separate people to complete one transaction. It is tempting because both reduce misuse, but least privilege constrains each user's rights, while separation of duties splits the transaction across two employees.
- D
Job rotation
Why it fails: Job rotation moves staff through different roles over time to limit long-term fraud exposure; it does not enforce that one person initiates and another approves. Separation of duties is the concept requiring two distinct individuals to complete a transaction, so job rotation fails this scenario's two-person control requirement.