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ACCA Applied Knowledge · Business and Technology · Financial systems and technology

Which of the following is the best example of a preventive control against unauthorised access to a company's accounting database?

Requiring multi-factor authentication is the preventive control, because it blocks unauthorised users before they can reach the database. Reviewing logs only detects misuse afterwards, while restoring backups and reporting a breach are corrective responses that happen after the security failure has occurred.

  1. AReviewing the access log each month for unusual logins
  2. BRequiring multi-factor authentication before users can log inCorrect
  3. CRestoring the database from a backup after a breach
  4. DReporting the breach to the data protection authority

Explanation

Multi-factor authentication stops unauthorised users getting in, so it is preventive. Log review is detective, since it identifies access after it occurs. Restoring from backup and breach reporting are corrective or responsive actions taken after an incident.

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