The textbook discussed three control activity considerations for small businesses. In a smaller business, incompatible business functions are often combined. A small business may prevent unauthorized individuals from accessing systems, databases, or applications. This is an example of what control activity?
A) Segregation of duties
B) Physical access
C) Logical access
D) Environmental access

Question

Quizplus · Accepted Answer

This example describes measures to prevent unauthorized access to systems, databases, or applications, which falls under logical access controls. Logical access controls are mechanisms put in place to manage who has the ability to access electronic information and systems, distinguishing it from physical access controls that deal with physical entry to a location.

The Textbook Discussed Three Control Activity Considerations for Small Businesses