An audit takes place after company-wide restricting, in which several employees changed roles. The following deficiencies are found during the audit regarding access to confidential data: 

Which of the following would be the BEST method to prevent similar audit findings in the future? 

Answer options:

A. Implement separation of duties for the payroll department.
B. Implement a DLP solution on the payroll and human resources servers.
C. Implement rule-based access controls on the human resources server.
D. Implement regular permission auditing and reviews.

D