What does access control mean on the CPA exam?
Access control. Deciding who may reach what, and enforcing it. Built from identification, authentication and authorization, and reviewed periodically so access does not accumulate.
Defined against NIST SP 800-53 AC.
Which CPA exam sections use access control?
Access control appears in the ISC section of the CPA exam.
Related terms
- general IT control: A control over the entity's IT processes that supports the continued effective functioning of information-processing controls and the integrity of information.
- information-processing control: A control over processing in an IT application or a manual information process that directly addresses a risk to the integrity of information.
- least privilege: Giving each user and process only the access it needs to do its job, and no more.