Which practice is implemented to rotate personnel to identify potential fraud?

Job rotation is a practice used within organizations to enhance security and reduce the risk of fraud. By rotating personnel, employees are given different roles and responsibilities over time, which helps to ensure that no single individual has sole control over a critical process or system. This practice minimizes the opportunity for fraud to go undetected, as it allows multiple people to oversee processes and systems, facilitating checks and balances.

Rotating personnel can reveal discrepancies or irregularities in operations that may have gone unnoticed by someone who is consistently in the same job. It ensures that various employees have the chance to review work from different perspectives, potentially uncovering fraudulent activities or errors that could otherwise be concealed.

Other options provided do not specifically focus on fraud detection through personnel management. Mandatory vacation allows a temporary break from responsibilities but does not actively engage multiple individuals in reviewing each other’s work. Least privilege refers to providing users with the minimum level of access necessary for their job, which helps in reducing risks associated with unauthorized access but does not directly address personnel rotation or oversight. A Master Service Agreement (MSA) outlines the terms of service between two parties and is unrelated to personnel practices within an organization.