41. Job rotation…?

Вариант ответа 1 - A. makes it more difficult to detect fraudulent activities.

Вариант ответа 2 - B. is the same as separation of duties.

Вариант ответа 3 - C. requires that more than one person fulfill the tasks of one position within the company, thereby providing both backup and redundancy.

Вариант ответа 4 - D. does not make it harder for an employee to commit fraudulent activities without other fining out, especially since it aids in obscuring who did what.