Security Administration and System Analysis Functions Performed by Same Employee

D.

The most significant finding in the scenario where the same employee performs both security administration and system analysis functions in a small organization is D. The employee's activities are not independently reviewed.

Explanation:

Separation of duties is an important principle in information security. It helps to reduce the risk of errors, fraud, and unauthorized access to information. When the same person performs multiple roles, there is a potential conflict of interest, and the effectiveness of the security controls is reduced. The roles of security administration and system analysis are distinct, and ideally, they should be performed by different individuals.

In this scenario, if the employee who performs both security administration and system analysis functions is not subject to independent review, there is a risk that security weaknesses or policy violations may go undetected. The lack of independent review increases the risk of errors, fraud, and unauthorized access to information, which could have significant consequences for the organization.

Option A is incorrect because the security policy not being updated to reflect the situation is a lesser finding than the lack of independent review. Option B is incorrect because the employee's formal job description is important, but it is not as significant as the lack of independent review. Option C is also incorrect because the employee not signing the security policy is not as significant as the lack of independent review, as this is just a formality that does not guarantee adherence to the policy.

In summary, the most significant finding in this scenario is that the employee's activities are not independently reviewed, as this increases the risk of errors, fraud, and unauthorized access to information.