Under the Financial Reporting Council of Nigeria (FRCN) Act 2011, public interest entities are required to maintain adequate internal controls over financial reporting. Which type of information system is MOST directly designed to enforce segregation of duties and access controls that support this requirement?

An ERP system with role-based access control directly enforces segregation of duties by restricting each user to only the functions and data necessary for their role, thereby supporting internal controls over financial reporting as required by the FRCN. EIS and DSS are analytical tools that do not inherently enforce access segregation, and GDSS is designed for collaborative group decision-making.