A post-implementation change review is the best compensating control against segregation of duties conflicts in new code development. This process involves a thorough review of the changes after they have been implemented to ensure that they meet their objectives and that the stakeholders are satisfied with the results1.
It provides an opportunity to identify and correct any issues or conflicts that may have arisen during the development and implementation process. While other options like adding developers to the change approval board, limiting code deployment access to a small number of people, and creating staging environments can also serve as compensating controls, a post-implementation change review provides a more comprehensive and effective control mechanism21.
References:
* Review and Close Change process ST 2 5 - Micro Focus
* Change Management for SOC: Risks, Controls, Audits, Guidance

The objective of a vulnerability assessment is to find the security holds in the computers and elements analyzed; its intent is not to damage the infrastructure. The intent of penetration testing is to imitate a hacker's activities and determine how far they could go into the network. They are not the same; they have different approaches. Vulnerability assessments and penetration testing can be executed by automated or manual tools or processes and can be executed by commercial or free tools.