While preparing for an audit a security analyst is reviewing the various controls in place to secure the operation of financial processes within the organization. Based on the pre assessment report, the department does not effectively maintain a strong financial transaction control environment due to conflicting responsibilities held by key personnel. If implemented, which of the following security concepts will most effectively address the finding?

A. Least privilege
B. Separation of duties
C. Time-based access control
D. Dual control

Answer: B. Separation of duties