Easy1 markMultiple Choice
Area II: SecurityInternal ControlsSecurity

CPA · Question 30 · Area II: Security

Which of the following is an example of a 'Preventive' control?

Answer options:

A.

Reviewing system logs for failed login attempts.

B.

Implementing a firewall to block unauthorized traffic.

C.

Restoring data from a backup after a ransomware attack.

D.

Conducting a post-incident analysis.

How to approach this question

Classify controls by timing: Before (Preventive), During/After (Detective), Fix (Corrective).

Full Answer

B.Implementing a firewall to block unauthorized traffic.✓ Correct
Preventive controls are designed to keep errors or irregularities from occurring in the first place. A firewall blocks access, preventing the intrusion.

Common mistakes

Confusing Preventive with Detective (finding out it happened).

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