An Auditor Has Identified an Access Control System That Can

question 443

Multiple Choice

An auditor has identified an access control system that can incorrectly accept an access attempt from an unauthorized user. Which of the following authentication systems has the auditor reviewed?

• A) Password-based
• B) Biometric-based
• C) Location-based
• D) Certificate-based

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Definitions:

Balance Sheet

A financial statement that displays a company's financial position at a specific point in time, listing assets, liabilities, and equity.

Final Entries

The journal entries recorded at the end of an accounting period to prepare accounts for the next period or for the preparation of financial statements.

Temporary Accounts

Accounts used to collect information during a specific accounting period and are closed at its end, such as revenues, expenses, and dividends accounts.

Journalizing

The process of recording a transaction in a journal.