Question

Controls over access to IT systems are particularly important because:

a) Weak access controls prevent unauthorized use of systems
b) Access controls allow auditors to employ continuous auditing techniques
c) Access controls make test data more effective
d) Weak access controls can allow users to bypass many other controls

Answer 1

The correct answer is d) Weak access controls can allow users to bypass many other controls. Access controls are essential for preventing unauthorized access and maintaining system security.

Step-by-step explanation:

Controls over access to IT systems are critical for ensuring the security and proper functioning of those systems. Among the provided options, the most accurate is: d) Weak access controls can allow users to bypass many other controls. This is because if unauthorized individuals can gain access to the system, they may be able to perform unauthorized actions or access sensitive data, regardless of other implemented security measures. On the contrary, strong access controls are a foundational element in maintaining system integrity and confidentiality.

Access controls are not primarily about enabling auditors to use continuous auditing techniques or making test data more effective as mentioned in options b and c. While they play a role in audit processes, that is not their primary purpose. Option a, which states that weak access controls prevent unauthorized use of systems, is incorrect because weak controls would actually facilitate unauthorized use, not prevent it.