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The correct answer is D.

OBJ-5.3: Mandatory vacation policies require employees to take time away from their job and help to detect fraud or malicious activities. Even if other controls such as separation of duties, least privilege, and dual control are used, an employee could collude with others to conduct fraud. By utilizing mandatory vacation policies, this fraud can often be discovered since a new person will be conducting the duties assigned to the person on vacation. Separation of duties is the concept of having more than one person required to complete a particular task to prevent fraud and error. Dual control, instead, requires both people to act together. For example, a nuclear missile system uses dual control and requires two people to each turn a different key simultaneously to allow for a missile launch to occur. Least privilege is the concept and practice of restricting access rights for users, accounts, and computing processes to only those resources required to perform routine, legitimate activities.

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