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    PracticeCPA®CPA ISC Practice Exam 4Question 78
    Hard1 markMultiple Choice
    Area I: Information SystemsControlsArea I

    CPA · Question 78 · Area I: Information Systems

    Which of the following is a 'Technical' (Logical) control?

    Answer options:

    A.

    Security Guard

    B.

    Background Check

    C.

    Access Control List (ACL)

    D.

    Fenced Perimeter

    How to approach this question

    Technical = Computer/Software. Physical = Real world. Admin = Paper/People.

    Full Answer

    C.Access Control List (ACL)✓ Correct
    An ACL is a list of permissions attached to an object (like a file or network interface), implemented via software, making it a technical/logical control.

    Common mistakes

    Confusing Admin and Technical.
    Question 77All questionsQuestion 79

    Practice the full CPA ISC Practice Exam 4

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