Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 107

Which of the following controls would be most efficient to protect business data from corruption and errors?

Answer options

• A. Controls to ensure data is unable to be accessed without authorization
• B. Controls to calculate batch totals to identify an error before approval
• C. Controls to encrypt the data so that corruption is likely ineffective
• D. Controls to quickly identify malicious intrusion attempts

Correct answer: C

Explanation

Option C is correct because encrypting data protects it from unauthorized changes, making corruption ineffective. Options A, B, and D focus on access control, error detection, and intrusion detection, which do not directly prevent data corruption.