ACCA Applied Knowledge · Business and Technology · Internal controls
After a ransomware attack corrupted its sales ledger, a retailer restored the data from the previous night's offsite backup. Which statement best describes the restoration of the backup?
Restoring data from backup is a corrective control. It operates after the attack has happened and repairs the damage by returning the sales ledger to a usable state. It neither prevents the attack nor detects it.
- AIt is a preventive control because it stops further attacks
- BIt is a corrective control because it limits the damage and restores the data after the eventCorrect
- CIt is a detective control because it identifies that the attack occurred
Explanation
Restoring from backup happens after the problem has occurred and puts the data back to a usable state. That is the role of a corrective control. It does not stop attacks (preventive) and does not discover the attack (detective), although the discovery might have come from a detective control such as monitoring.
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