Under which policy must an employee take a vacation during the year for review?

• A. Job Rotation
• B. Master Service Agreement (MSA)
• C. Memorandum of Understanding (MOU)
• D. Mandatory Vacation

Answer: (D)

Mandatory vacation is a policy that requires employees to take paid time off within the year so others can review their work and access logs. This practice strengthens internal controls by enforcing separation of duties and providing an opportunity for independent verification of processes, which helps detect fraud or misuse and ensures continuity if the employee is unavailable.

Other options don’t fit this purpose: job rotation focuses on cross-training to reduce knowledge silos, but it isn’t about enforcing time off for review. A Master Service Agreement is a contract with a service provider, and a Memorandum of Understanding is a bilateral agreement between organizations; neither sets requirements about an employee taking vacation.