Role-based access control is the best way to implement appropriate segregation of duties. Roles will have to be defined once and then the user could be changed from one role to another without redefining the content of the role each time. Access to individual functions will not ensure appropriate segregation of duties. Giving a user access to all functions and implementing, in parallel, a manual procedure ensuring segregation of duties is not an effective method, and would be difficult to enforce and monitor. Creating service accounts that can be used by authorized team members would not provide any help unless their roles are properly segregated.

Whenever the company's policies cannot be followed, a risk assessment should be conducted to clarify the risks. It is then up to management to accept the risks or to mitigate them. Management determines the level of risk they are willing to take. Recommending revision of current policy should not be triggered by a single request.

Unless backup media are available, all other preparations become meaningless. Recovery site location and security are important, but would not prevent recovery in a disaster situation. Having a secondary hot site is also important, but not as important as having backup media available. Similarly, alternate data communication lines should be tested regularly and successfully but, again, this is not as critical.