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CS Professional · Internal and Forensic Audit · Emerging Issues and Challenges

Sundaram Textiles Ltd's internal auditor finds that several former employees' login IDs in the ERP system are still active three months after their exit. Which control weakness does this primarily indicate?

The finding indicates weak logical access management, specifically failure to deprovision user accounts on employee exit. Active IDs of former staff allow unauthorised system access, which is a logical access control gap rather than a physical security, backup or business continuity weakness.

  1. AWeak logical access management (deprovisioning of user accounts)Correct
  2. BInadequate physical security of the server room
  3. CAbsence of a business continuity plan
  4. DPoor data backup frequency

Explanation

Active IDs of exited employees show that user access rights are not removed on separation. This is a logical access control failure. Physical security, backup and continuity are different controls and are not evidenced by this finding.

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