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ACCA Strategic Professional · Advanced Performance Management · Technology and information systems

Telmark Engineering's management accountants email budget files containing salary data to external consultants. A phishing attack then gives an attacker access to a finance director's mailbox. Which measure most directly reduces the risk of a similar breach exposing sensitive budget data?

Multi-factor authentication combined with encryption and controlled secure file sharing is the most direct measure. It limits the damage from stolen credentials and protects the sensitive data itself. Rounding figures, adopting zero-based budgeting or keeping fewer versions do not secure access to the files.

  1. ARounding all budget figures to the nearest thousand
  2. BMulti-factor authentication combined with encryption and controlled secure sharing of filesCorrect
  3. CProducing budgets using zero-based budgeting
  4. DReducing the number of budget versions kept

Explanation

Phishing compromises credentials, which multi-factor authentication helps neutralise, while encryption and secure sharing limit exposure of the files themselves. Rounding figures, changing the budgeting method or keeping fewer versions do not protect access to sensitive data.

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