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

An employee at a firm uses a personal smartphone to access client records through a cloud service, and the phone is later lost. Which risk is MOST directly heightened by the firm allowing 'bring your own device' (BYOD)?

The most direct risk is loss of confidential data from a device the firm does not fully control. A lost personal phone with access to client records could expose information, whereas BYOD normally adds flexibility and lowers hardware costs, and it does not slow journal processing.

  1. ALoss of confidential data from an unmanaged deviceCorrect
  2. BReduced flexibility in working location
  3. CHigher hardware purchase costs for the firm
  4. DSlower processing of month-end journals

Explanation

BYOD means the firm has less control over devices that hold or access its data, so loss or theft can expose confidential client information. BYOD usually increases flexibility and often reduces hardware costs for the firm, so those options are the opposite of the typical effect. Processing speed of journals is unrelated.

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