What control procedure(s)should be used to reduce the risk of unauthorized disclosure of the financial statements?
A)Multifactor authentication.
B)Physical security.
C)Encryption.
D)All of the above.

Question

Quizplus · Accepted Answer

All of the mentioned control procedures should be used to reduce the risk of unauthorized disclosure of the financial statements. 
Multifactor authentication ensures that only authorized individuals with the appropriate credentials can access financial statements. 
Physical security ensures that physical copies of the financial statements are protected from unauthorized access. 
Encryption protects electronic copies of the financial statements from being read or accessed by unauthorized parties. Therefore, using all of the mentioned control procedures provides a comprehensive approach towards minimizing the risk of unauthorized disclosure of financial statements.

What Control Procedure(s)should Be Used to Reduce the Risk of Unauthorized