What is NOT a method for addressing incompatible duties?

The choice indicating the use of technology as not a method for addressing incompatible duties is notable because the other options directly relate to strategies designed to effectively segregate duties and mitigate risks associated with such duties.

Addressing incompatible duties involves ensuring that no single individual has control over all aspects of any critical transaction. This can be accomplished through role rotations, which rotate employee responsibilities among various tasks, thereby reducing the likelihood of error or fraud that might go unnoticed. Likewise, periodic reviews of processes act as checks and balances, ensuring that procedures are followed appropriately and helping to catch any discrepancies or areas of concern. Employing external auditors further enhances this control by bringing in independent oversight, which can highlight areas of risk or duty segregation issues that need to be addressed.

While technology can play a supportive role in managing processes, offering tools that assist in oversight or tracking, it does not inherently address incompatible duties on its own. Thus, the use of technology is not a direct method by which incompatible duties are resolved, distinguishing it from the more proactive human-centric strategies listed in the other options.