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Practice CPA®CPA ISC Practice Exam 4Question 39

Hard1 markMultiple Choice

Area I: Information SystemsAccess ControlRiskArea I

CPA · Question 39 · Area I: Information Systems

An auditor is reviewing the 'Logical Access' controls. They find that user accounts are not disabled immediately upon termination of employment. This control deficiency primarily increases the risk of:

Answer options:

A.

SQL Injection attacks

B.

Unauthorized access by former employees

C.

Denial of Service attacks

D.

Hardware failure

How to approach this question

Link the control (disable account) to the risk (person logs in).

Full Answer

B.Unauthorized access by former employees✓ Correct

Failure to disable accounts upon termination allows former employees (who may be disgruntled) to access the system, steal data, or cause damage.

Common mistakes

Overthinking technical hacks; it's a simple access issue.

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