Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 188

When determining the level of physical controls required for a workstation which of the following factors should be considered?

Answer options

• A. Ease of use
• B. Value to the business
• C. Intrusion prevention
• D. Ergonomic model

Correct answer: B

Explanation

The correct answer is B, as the value to the business directly influences the level of security needed for workstations. While ease of use, intrusion prevention, and ergonomic models are important, they do not carry the same weight in determining physical control requirements based on the specific needs of the business.