While Preparing for an Audit of Information Security Controls in the Environment

question 119

Multiple Choice

While preparing for an audit of information security controls in the environment, an analyst outlines a framework control that has the following requirements: All sensitive data must be classified. All sensitive data must be purged on a quarterly basis. Certificates of disposal must remain on file for at least three years. This framework control is MOST likely classified as:

• A) prescriptive
• B) risk-based
• C) preventive
• D) corrective

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Definitions:

Interest Burden

Relates to the impact of interest expenses on a company's net income, indicating the portion of profits consumed by interest obligations.

Return-On-Sales Ratio

A measure of a company's operational efficiency, calculated as operating income divided by net sales.

Leverage Ratio

A financial ratio indicating the level of debt incurred by a business entity against its assets or equity, showing the degree of leverage.

Market-To-Book Value

A ratio comparing a company's current market price to its book value, thereby indicating how much investors are willing to pay above or below the net asset value.