Mandatory vacations

Mandatory vacations are another type of administrative control, though the name
may sound a bit odd at first. Chapter 3 touches on reasons to make sure employees take
their vacations. Reasons include being able to identify fraudulent activities and enabling
job rotation to take place. If an accounting employee has been performing a salami
attack by shaving off pennies from multiple accounts and putting the money into
his own account, a company would have a better chance of figuring this out if that employee
is required to take a vacation for a week or longer. When the employee is on
vacation, another employee has to fill in. She might uncover questionable documents
and clues of previous activities, or the company may see a change in certain patterns
once the employee who is committing fraud is gone for a week or two.
It is best for auditing purposes if the employee takes two contiguous weeks off from
work to allow more time for fraudulent evidence to appear. Again, the idea behind
mandatory vacations is that, traditionally, those employees who have committed fraud
are usually the ones who have resisted going on vacation because of their fear of being
found out while away.

本文出自 “木鸟” 博客，谢绝转载！