CFE Question of the Day: User Access Recertification

Quiz Yazan Ibrahim
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CFE exam practice question — CFE Question of the Day: User Access Recertification

CFE exam practice question: daily practice for the Certified Fraud Examiner (CFE) exam — domain: Fraud Prevention and Deterrence.

Question

A mid-sized company finds that employees who change roles frequently retain old system privileges and can both create and approve vendor payments. Which control is most effective to prevent unauthorized accumulation of system privileges after role changes?

  • A. Conducting periodic user access recertification reviews
  • B. Enforcing mandatory vacation and job rotation policies
  • C. Maintaining strict segregation of duties with separate payment approvers
  • D. Implementing multi-factor authentication for system logins
Show the answer and explanation

Correct answer: A. Conducting periodic user access recertification reviews

Periodic user access recertification directly targets the problem by systematically reviewing and removing inappropriate privileges after role changes, ensuring access rights match current responsibilities. Mandatory vacation and job rotation can help detect ongoing fraud but do not reliably remove accumulated access rights tied to role changes. Segregation of duties is a strong preventive control but does not by itself address legacy permissions that persist when roles change unless paired with regular access reviews. Multi-factor authentication strengthens login security against credential compromise but does not prevent excessive or outdated authorizations from remaining assigned.

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