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ACCA Applied Knowledge · Business and Technology · The impact of advances in technology

A firm allows staff to use personal smartphones and tablets to access company email and client files (bring your own device). Which risk is MOST directly increased by this policy compared with company-issued devices only?

The most direct increased risk is reduced control over security and possible leakage of confidential data. Personal devices may lack approved software, updates or protections and can be lost or shared. The firm does not own the devices, so hardware depreciation does not rise and server speed is not the main concern.

  1. AHigher depreciation of the firm's hardware
  2. BReduced control over security and potential leakage of confidential dataCorrect
  3. CLower processing speed of the central server
  4. DGreater need for paper-based records

Explanation

With personal devices the firm has less control over software, updates, security settings and what happens if a device is lost or shared, so confidential data may leak. Hardware depreciation would actually fall because the firm buys fewer devices, so that option is wrong.

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