A penetration tester discovers during a recent test that an employee in the accounting department...

If the employee already works in the accounting department, MFA will not stop their actions because they'll already have access by virtue of their job.

Enforcing mandatory employee vacations is the best recommendation to prevent this type of activity in the future, as it will make it harder for an employee to conceal fraudulent transactions or unauthorized changes to a payment system. Mandatory employee vacations are a form of internal control that requires employees to take time off from work periodically and have their duties performed by someone else. This can help detect errors, irregularities, or frauds committed by employees who might otherwise have exclusive access or control over certain processes or systems.