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    PracticeCPA®CPA ISC Practice Exam 2Question 42
    Medium1 markMultiple Choice
    Area III: SOC EngagementsSOC ProceduresArea III

    CPA · Question 42 · Area III: SOC Engagements

    An auditor is testing the 'Logical Access' domain. They find that a terminated employee's account remained active for 3 weeks after departure. The policy requires removal within 24 hours. This is an example of:

    Answer options:

    A.

    A design deficiency.

    B.

    A control deviation.

    C.

    A material weakness.

    D.

    Inherent risk.

    How to approach this question

    Distinguish between Design (Policy) and Operation (Execution).

    Full Answer

    B.A control deviation.✓ Correct
    A deviation occurs when the control is not applied as prescribed. It indicates an operating effectiveness issue.

    Common mistakes

    Calling it a design deficiency (the design was 24h removal, which is good).
    Question 41All questionsQuestion 43

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