What is the advantage of job rotation according to accounting?

From an accounting point of view, job rotation reduces the probability of embezzelment or other falsification of records because there is a chance that the next person to do that job will find any irregularities from the previous person. From an Accounting Manager's point of view, job rotation results in cross-trained employees leading to less disruption caused by abscences or terminations and could lead to higher employee job satisfaction and morale.