This scenario is a classic vishing (voice phishing) attempt: the attacker calls employees, impersonates a vendor, and tries to persuade them to disclose sensitive payment information. The most direct, practical countermeasure that employees can apply in every interaction is verifying the requester’s identity before sharing any information. That means using a trusted verification method—such as calling back using an official number from an internal directory/vendor contract, confirming through a known manager or procurement channel, or following an established verification workflow—rather than trusting the caller ID, the caller’s confidence, or claimed affiliation.
Option B is the best answer because it directly breaks the social engineering tactic being used: pretexting (posing as a vendor) relies on getting the victim to accept identity and urgency without validation. If employees consistently verify identity through independent channels, the attacker’s pretext collapses and the request is denied or escalated. This is the most immediate control at the human decision point, where the data disclosure risk occurs.
Why the other choices are less direct:
Security awareness programs (A) are important, but the question asks for the practical step employees must apply in each interaction. Training supports the behavior; it is not the specific action that stops the call from succeeding.
Policies and procedures (C) provide governance and guidance, but the direct operational control during a phone call is still identity verification.
Two-factor authentication (D) protects login processes but does not prevent an employee from verbally disclosing payment details over the phone.
Therefore, the prioritized countermeasure is B. Employees must verify the identity of individuals requesting information.