PocketCPA

What does least privilege mean on the CPA exam?

Least privilege. Giving each user and process only the access it needs to do its job, and no more. It limits what an attacker can reach after a single account is compromised.

Defined against NIST SP 800-53 AC-6.

Which CPA exam sections use least privilege?

Least privilege appears in the ISC section of the CPA exam.

Related terms

See also