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美国CPA模拟习题：信息系统和通信系统设计和其他因素（十）
为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试模拟试题，帮助广大考生一起学习一起进步。
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.
【我要纠错】 责任编辑：小敏
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