Think one level up from job rotation, separation of duties, forced vacation…what are we trying to accomplish with each of these?
Shady Bob in Accounting doesn’t want to take vacation because whoever fills his shoes might discover his nefarious deeds. Same thing with job rotation.
Separation of duties makes sure Shady Bob can’t issue the checks as well as audit the accounts later. That’s Auditor Alice’s job.
Job rotation can help with the Availability part of the CIA triad (everything always ties back to the triad), because it by nature provides cross-training. So when Shady Bob is fired because Auditor Alice caught him with his hand in the cookie jar, someone else on the team can cover his duties while a replacement is found.