During a Recent Audit, It Was Discovered That Several User

question 563

Multiple Choice

During a recent audit, it was discovered that several user accounts belonging to former employees were still active and had valid VPN permissions. Which of the following would help reduce the amount of risk the organization incurs in this situation in the future?

• A) Time-of-day restrictions
• B) User access reviews
• C) Group-based privileges
• D) Change management policies

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Definitions:

Indirect Labor Costs

Expenses for labor that supports the production process but is not directly involved in the creation of the product or service.

Overhead Applied

The portion of overhead costs allocated to the production of goods based on a predetermined rate.

Manufacturing Overhead

All the indirect costs associated with the production process, including utilities, maintenance, and salaries of non-direct labor.

Depreciation Expense

The allocated portion of the cost of a tangible fixed asset that is considered used up or consumed during its period of use in business operations.