Everyone has at least a two-week period every year when they are completely cut off from the job. If you have been doing something off-the-books, that's enough time for it to explode. Or, if the auditing department suspects you of something -- or even if they don't -- this is the natural time to bring in forensics to dig through your books and figure out exactly you've been doing.
It's not as important in non-finance, but it can still have some use. I know of at least two cases where a sysadmin was on vacation and then outsiders were brought in to find all the backdoors he had installed.
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Everyone has at least a two-week period every year when they are completely cut off from the job. If you have been doing something off-the-books, that's enough time for it to explode. Or, if the auditing department suspects you of something -- or even if they don't -- this is the natural time to bring in forensics to dig through your books and figure out exactly you've been doing.
It's not as important in non-finance, but it can still have some use. I know of at least two cases where a sysadmin was on vacation and then outsiders were brought in to find all the backdoors he had installed.