ISC2 Certified in Cybersecurity (CC) Practice Question

Segregation of duties (SoD) is a preventive control that splits a sensitive task so no single person can both initiate and authorize or complete the entire activity. Having one employee enter payroll data while another employee approves the payroll run ensures that any fraudulent or erroneous entries must pass independent review before funds are disbursed. The arrangement where the HR manager both enters and approves payroll changes violates SoD by concentrating control in one individual. Requiring strong passwords is a technical control unrelated to SoD, and reviewing reports after salaries are paid is a detective measure performed after the fact rather than a preventive separation of responsibilities.