CISA Certified Information Systems Auditor – Question2706 - CISA Certified Information Systems Auditor

Many organizations require an employee to take a mandatory vacation (holiday) of a week or more to:

A. ensure the employee maintains a good quality of life, which will lead to greater productivity.
B. reduce the opportunity for an employee to commit an improper or illegal act.
C. provide proper cross-training for another employee.
D. eliminate the potential disruption caused when an employee takes vacation one day at a time.

Correct Answer: B

Explanation:

Explanation:
Required vacations/holidays of a week or more in duration in which someone other than the regular employee performs the job function is often mandatory for sensitive positions, as this reduces the opportunity to commit improper or illegal acts. During this time, it may be possible to discover any fraudulent activity that was taking place. Choices A, C and D could all be organizational benefits from a mandatory vacation policy, but they are not the reason why the policy is established.