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Identity and Access ManagementmediumMultiple ChoiceObjective-mapped

CISSP Identity and Access Management Practice Question

A financial institution requires that no single employee can approve a transaction and also reconcile the account. This is an example of which security principle?

⚠ Common exam trap

Many exam-takers confuse 'separation of duties' with 'least privilege' because both involve limiting access, but separation of duties specifically addresses conflicting tasks to prevent fraud, not just minimizing 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

Separation of duties (SoD) is the security principle that prevents a single individual from having conflicting responsibilities, such as both approving a transaction and reconciling the account. This reduces the risk of fraud or error by requiring collusion between two or more people to subvert a process. In a financial system, SoD is enforced through access control mechanisms that assign distinct roles (e.g., 'Transaction Approver' and 'Account Reconciler') with mutually exclusive permissions, often implemented via Role-Based Access Control (RBAC) or attribute-based policies.

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 is a control designed to prevent fraud, error, and abuse by ensuring that no single individual has complete control over a critical process from start to finish. It mandates that different individuals perform distinct parts of a sensitive task, such as authorizing, recording, and reconciling transactions. This structure prevents a single employee from both initiating and approving a financial transaction, thereby mitigating the risk of unauthorized actions.

  • Least privilege

    Why it's wrong here

    Least privilege dictates that users, programs, or processes should be granted only the minimum necessary rights and permissions to perform their legitimate functions. While crucial for security, this principle focuses on limiting the scope of access for each individual or entity, rather than distributing responsibilities across multiple individuals to prevent a single point of control over a process. It does not inherently address the division of tasks among employees.

  • Defense in depth

    Why it's wrong here

    Defense in depth is a security strategy that employs multiple, overlapping security controls and mechanisms to protect assets. This layered approach ensures that if one security control fails, others are in place to provide continued protection, creating a robust security posture. However, it is an architectural philosophy concerning the breadth of security measures, not a specific operational control dictating how responsibilities are divided among personnel to prevent a single point of failure.

  • Need to know

    Why it's wrong here

    Need to know is a security principle that restricts access to sensitive information only to those individuals whose job functions explicitly require it. This principle ensures that even if an individual has the necessary clearance or permissions, they can only access data essential for their current tasks. While vital for information confidentiality, it focuses on limiting information exposure rather than structuring operational processes to distribute critical duties among multiple employees.

Quick reference

Access Control Model Comparison

ModelAcronymWho Controls Access?Best For
Discretionary Access ControlDACResource ownerSmall teams, file shares
Mandatory Access ControlMACSystem / security labelsClassified govt / military
Role-Based Access ControlRBACAdministrator (via roles)Enterprise environments
Attribute-Based Access ControlABACPolicy engine (user + resource attributes)Fine-grained, dynamic policies
Rule-Based Access ControlRuBACSystem rules / ACLsFirewall rules, network ACLs

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JA

Written by Johnson Ajibi, MSc IT Security

Senior Network & Security Engineer · founder of Courseiva

This CISSP 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 CISSP exam.