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Exam CSSLP topic 3 question 123 discussion

Actual exam question from ISC's CSSLP
Question #: 123
Topic #: 3
[All CSSLP Questions]

Audit trail or audit log is a chronological sequence of audit records, each of which contains evidence directly pertaining to and resulting from the execution of a business process or system function. Under which of the following controls does audit control come?

  • A. Reactive controls
  • B. Detective controls
  • C. Protective controls
  • D. Preventive controls
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Suggested Answer: a diligent auditor should be able to detect the deficiency which indicates that some control somewhere has failed. Answer: A is incorrect. Reactive or corrective 🗳️
Audit trail or audit log comes under detective controls. Detective controls are the audit controls that are not needed to be restricted. Any control that performs a monitoring activity can likely be defined as a Detective Control. For example, it is possible that mistakes, either intentional or unintentional, can be made. Therefore, an additional Protective control is that these companies must have their financial results audited by an independent Certified Public Accountant.
The role of this accountant is to act as an auditor. In fact, any auditor acts as a Detective control. If the organization in question has not properly followed the rules, controls typically work in response to a detective control, responding in such a way as to alert or otherwise correct an unacceptable condition. Using the example of account rules, either the internal Audit Committee or the SEC itself, based on the report generated by the external auditor, will take some corrective action. In possibly enforce acceptable behaviors. As an example, a set of common accounting rules are defined and must be followed by any publicly traded company. Each quarter, any particular company must publicly state its current financial standing and accounting as reflected by an application of these rules. These accounting rules and the SEC requirements serve as protective or preventative controls.
by xymavu at April 4, 2025, 8:49 p.m.

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