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Hi there, JSA1.
QuickBooks is committed to protecting your data by providing advanced security tools and systems.
To answer your question, yes, setting another level of security for each QuickBooks Online user is possible. You let each user to turn on the two-step by following the steps below:
Once this feature is enabled, a code is sent to you or the other user's mobile phone when accessing the QuickBooks Online account. I'm adding this link for more details: Verify your QuickBooks Online account with multi-factor authentication or two-step verification.
I've also added this article as a future reference in case you or your users encounter some issues accessing their accounts: Recover your Intuit Account if you can’t sign in.
I'll be available if you have any further questions about managing users. Have a wonderful day and stay safe!