Mandatory vacation is not only a good idea, it is a security feature. When one employee takes over another's "world" within the company, it is very likely that

Mandatory vacation is not only a good idea, it is a security feature. When one employee takes over another's "world" within the company, it is very likely that they will notice if the employee on vacation has been embezzling, defrauding customers, etc. In the financial industry, this is not only good practice, it is a regulatory requirement. People who do not want to take vacation are seen by auditors as highly suspicious because that behavior often indicates a desire to cover up fraud.