Divides tasks to reduce fraud risk.

Divides tasks to reduce fraud risk.

• A. Data management governance
• B. SoD in log management
• C. Segregation of Duties (SoD)
• D. Implementing SoD

Answer: (C)

Dividing tasks to reduce fraud risk is Segregation of Duties. By ensuring no single person handles all steps of a critical process, opportunities for unauthorized actions go down and detection rises. In practice, different people should handle request, approval, and implementation of access changes, or separate provisioning, change management, and auditing duties. This creates checks and balances so fraudulent acts or errors are more likely to be caught. The other options describe broader governance or specific applications, or simply the act of implementing the practice, but they don’t name the overarching control itself.

Dividing tasks to reduce fraud risk is Segregation of Duties. By ensuring no single person handles all steps of a critical process, opportunities for unauthorized actions go down and detection rises. In practice, different people should handle request, approval, and implementation of access changes, or separate provisioning, change management, and auditing duties. This creates checks and balances so fraudulent acts or errors are more likely to be caught. The other options describe broader governance or specific applications, or simply the act of implementing the practice, but they don’t name the overarching control itself.