What is the most important reason for applying segregation of duties?

A Dutch company requests to be listed on the American Stock Exchange. Which legislation within the scope of information security is relevant in this case?

Logging in to a computer system is an access-granting process consisting of three steps: identification, authentication and authorization. What occurs during the first step of this process: identification?

When we are at our desk, we want the information system and the necessary information to be available. We want to be able to work with the computer and access the network and our files.
What is the correct definition of availability?

An employee in the administrative department of Smiths Consultants Inc. finds out that the expiry date of a contract with one of the clients is earlier than the start date. What type of measure could prevent this error?