Which organizational policies are MOST likely to help in detecting fraud conducted by existing employees?

Mandatory vacation policies are particularly effective in detecting fraud conducted by existing employees because they require employees to take time off from work. When an employee who may be engaging in fraudulent activities is temporarily absent, it provides an opportunity for their duties and access to financial records or systems to be reassigned to another employee. This rotation can help identify discrepancies or unusual activities that the absent employee might have been concealing.

During the mandatory vacation period, another employee taking over responsibilities might notice irregularities or signs of fraud that went undetected while the original employee was in place. The policy serves as a deterrent against fraudulent behavior because employees are aware that their actions could be scrutinized during their absence.

Other policies, while useful in various contexts, do not directly focus on fraud detection in the same way. For example, offboarding generally pertains to the procedures followed when an employee leaves the organization and may not involve ongoing fraud detection. Job rotation can help reduce the risk of fraud by ensuring that no single employee has control over a process for too long, but it is less targeted than mandatory vacations in revealing fraudulent activities since rotations may not necessarily align with the time an employee spends away from their duties. Acceptable use policies mainly govern how employees can use company resources and don’t directly