When an instruction is issued stating that more than one person must perform a critical task, which principle is being followed?

The principle being followed when an instruction states that more than one person must perform a critical task is known as separation of duties. This principle is designed to prevent fraud and errors by ensuring that no single individual has control over all aspects of a critical task or process. By dividing responsibilities among multiple people, organizations can reduce the risk of malicious activities, as it becomes more difficult for any one person to manipulate systems or processes without collusion from others.

For instance, in financial processes, one individual might be responsible for initiating a transaction while another is responsible for approving it. This separation ensures that both the initiation and approval steps are checked by different people, thereby adding a layer of security and oversight.

Other concepts, such as due diligence, revolve around the responsibility to act with care, and free action pertains to individuals' ability to act without constraints. However, they do not specifically address the distribution of responsibilities among multiple parties in a critical operational context as separation of duties does.