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A "single ID with admin privileges shared across the IT operations team" is a classic violation of:
ASegregation of Duties (specifically, accountability through individual user IDs)
BSA 240 Fraud responsibilities
CSA 720 Other Information
DCARO 2020 reporting
Answer & Solution
Correct answer: B. SA 240 Fraud responsibilities
1. Shared admin accounts destroy individual accountability.
2. SoD requires each user to act under a unique identity that ties actions to a person.
3. The other items address different audit areas.
_Source: ICAI BoS CA Final Paper 3, Ch 4 "Special Aspects of Auditing in an Automated Environment"_
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