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    PracticeCPA®CPA ISC Practice Exam 3Question 30
    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
    B
    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).
    Question 29All questionsQuestion 31

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