Which risk management strategy is exemplified when an organization requires job rotation?

The risk management strategy exemplified by requiring job rotation is mitigation. Job rotation helps to reduce the risk of fraud and errors by ensuring that no single employee is in a position to exploit their role without detection. This practice minimizes the potential for collusion and reduces the risk associated with a person's exclusive control over a particular function. By periodically changing employees' roles, organizations can promote accountability and oversight, making it more challenging for individuals to engage in unethical practices without being noticed.

In risk management contexts, mitigation strategies are designed to reduce the impact or likelihood of risks, and job rotation serves as an effective approach to achieve this. It significantly contributes to a control environment that safeguards against potential risks related to personnel integrity and operational effectiveness.