52. An accounting employee at Doolittle Industries was recently arrested for participating in an embezzlement scheme. The employee transferred money to a personal account and then shifted funds around between other accounts every day to disguise the fraud for months. Which one of the following controls might have best allowed the earlier detection of this fraud? A. Separation of Duties B. Least Privlage C. Defense in Depth D. Mandatory vacation D. Mandatory vacation programs require that employees take continuos periods of time off each year and revoke their system privileges during that time. This will hopefully disrupt any attempt to engage in the cover-up actions necessary to hide fraud and result in exposing the threat. Separation of duties, least privilege, and defense in depth controls all may help prevent fraud in the first place but are unlikely to speed the detection of fraud that has already occurred.