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Which of the following risks is MOST directly mitigated by access security controls?
AUnauthorised viewing or modification of financial data
BProgramming defects in custom code
CHardware failure of database servers
DInaccurate data entry by trained users
Answer & Solution
Correct answer: B. Programming defects in custom code
1. Access security ensures programs and data are accessed only by authenticated and authorised users.
2. Unauthorised access to financial data is the direct threat addressed.
3. Programming defects need change management; hardware needs DR; data entry needs application controls.
_Source: ICAI BoS CA Final Paper 3, Ch 4 "Special Aspects of Auditing in an Automated Environment"_
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