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美國CPA模擬習(xí)題：信息系統(tǒng)和通信系統(tǒng)設(shè)計(jì)和其他因素（十）
為了幫助參加2014年美國cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國cpa考試模擬試題，幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。
Review of the audit log is an example of which of the following types of security control?
a.Detective.
b.Corrective.
c.Governance.
d.Preventive.
Explanation
Choice"a"is correct.Audit logs are detective security controls.They are generally chronological records that provide documentary evidence of the sequence of activities that can be used to detect errors or irregularities.
Choice"c"is incorrect.Audit logs do not represent governance security controls.Governance controls typically involve strategic and organizational controls to enhance security.
Choice"d"is incorrect.Audit logs do not represent preventive security controls.The existence of a log does not prevent errors or irregularities,it provides the record necessary to detect errors or irregularities.
Choice"b"is incorrect.Audit logs do not represent corrective security controls.Corrective security controls represent procedures put in place to correct security weaknesses.
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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