What compensating control is best when facing segregation of duties conflicts in a small IT department?

What compensating control is best when facing segregation of duties conflicts in a small IT department?

• A. Independent analysis of IT incidents
• B. Entitlement reviews
• C. Independent review of audit logs
• D. Tighter controls over user provisioning

Answer: (C)

The best compensating control when dealing with segregation of duties conflicts in a small IT department is the independent review of audit logs. In smaller teams, it is common for individuals to wear multiple hats and have overlapping responsibilities, which can create potential conflicts of interest and increase the risk of errors or fraudulent activities. By implementing independent reviews of audit logs, organizations can ensure a level of oversight that helps to identify any unauthorized access or anomalies in system usage. This control acts as a safeguard by providing an unbiased examination of user actions and transaction records, which can uncover issues that might go unnoticed without such checks in place. The independent nature of this control is significant, as it helps mitigate risks associated with individuals having both the access to perform transactions and the ability to review or approve those transactions. It introduces an additional layer of accountability and transparency, fostering a more secure environment, particularly important in smaller departments where resources may be limited. Other options, such as independent analysis of IT incidents or entitlement reviews, while valuable, may not offer the same level of ongoing oversight as audit log reviews do. Tighter controls over user provisioning might not address the inherent conflicts of duties that arise from limited personnel, making audit log review a more effective compensating control in this context.

The best compensating control when dealing with segregation of duties conflicts in a small IT department is the independent review of audit logs. In smaller teams, it is common for individuals to wear multiple hats and have overlapping responsibilities, which can create potential conflicts of interest and increase the risk of errors or fraudulent activities.

By implementing independent reviews of audit logs, organizations can ensure a level of oversight that helps to identify any unauthorized access or anomalies in system usage. This control acts as a safeguard by providing an unbiased examination of user actions and transaction records, which can uncover issues that might go unnoticed without such checks in place.

The independent nature of this control is significant, as it helps mitigate risks associated with individuals having both the access to perform transactions and the ability to review or approve those transactions. It introduces an additional layer of accountability and transparency, fostering a more secure environment, particularly important in smaller departments where resources may be limited.

Other options, such as independent analysis of IT incidents or entitlement reviews, while valuable, may not offer the same level of ongoing oversight as audit log reviews do. Tighter controls over user provisioning might not address the inherent conflicts of duties that arise from limited personnel, making audit log review a more effective compensating control in this context.