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

An organisation wants a control that ensures that, even if a user's password is stolen, an intruder cannot easily gain access to the accounting system. Which control is most effective for this purpose?

Multi-factor authentication is most effective. It requires an additional proof of identity beyond the password, such as a one-time code, so a stolen password alone does not give access. Backups aid recovery rather than prevention, and very infrequent password changes provide little protection.

  1. ARequiring passwords to be changed once every five years
  2. BInstalling a larger monitor for each user
  3. CMulti-factor authenticationCorrect
  4. DBacking up the system nightly

Explanation

Multi-factor authentication requires a second proof of identity, such as a code sent to a phone, so a stolen password alone is insufficient. Nightly backups help recovery but do not prevent unauthorised access, and infrequent password changes give weak protection.

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