QUESTION $568$

An organization must implement controls that are aligned with its financial requirements;

specifically, the organization is looking to implement the following:

$-$ Financial transactions that require one reviewer

$-$ Audits of funds disbursements

$-$ Cross$-$training of employees

Which of the following controls will address the organization's requirements?

A$.$ Change management

B$.$ Job rotation

C$.$ Least privilege

D$.$ Separation of duties