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CA Final · Financial Reporting · Accounting and Technology

Vanshika Textiles Ltd. runs its sales ledger on a cloud-based ERP hosted by an outside provider. The CFO wants to know which control area is most directly addressed by checking that only authorised staff can alter the pricing master and that every change is logged with user ID and timestamp. Which category of IT control is this?

Restricting who can change the pricing master and logging every change with user ID and timestamp is a logical access and change management control. It protects data integrity by authorising users and creating an audit trail, unlike physical, recovery or hardware maintenance controls.

  1. ALogical access and change management controlCorrect
  2. BPhysical environmental control over the data centre
  3. CBusiness continuity and disaster recovery control
  4. DHardware maintenance control

Explanation

Restricting who can alter master data and logging changes with user ID and time are logical access and change management controls. Physical controls concern premises and equipment, while continuity controls concern recovery after disruption. Hardware maintenance has no bearing on user permissions or audit trails.

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