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CompTIA Security+ study material · question 331 of 611
A payments process is split so that one person raises a payment and another approves it. Which control is this, and what does it force an attacker to do?
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Answer: B. Separation of duties; obtain collusion from a second person
Splitting a sensitive activity means no single person can complete it, so fraud requires collusion.
Source: NIST SP 800-53 Rev. 5 (NIST) — SP 800-53r5 › AC-5 Separation of Duties