A Company's Computer System Is Housed on a Separate Floor

A company's computer system is housed on a separate floor of the company's corporate headquarters.Employees must enter their thumbprints on an electronic lock before the elevator will take them to this floor.This control is primarily designed to prevent ________.

A) errors in recording and updating the financial accounting information
B) unauthorized access to the financial accounting records
C) loss of the data in the financial accounting records
D) incorrect acceptance of material items