Question 77

Explanation

The correct answer: Access logs specifically record who accessed a particular resource and when. For company financial records, which are typically digital, access logs would provide timestamps, user details, source IPs, and other relevant information each time the records are accessed. This makes them the most direct and effective detective control for detecting unauthorized access to these records among the options provided. The incorrect answers: Security cameras can monitor physical access to areas where sensitive information might be stored (like a room with filing cabinets), they are not as precise as access logs for digital resources. Someone could be in a room or a particular area without accessing the financial records, making cameras a less direct method for this specific purpose. Security guards provide physical security and can deter or detect unauthorized physical access. However, for digital financial records, their effectiveness would be limited unless combined with other controls (like ensuring only authorized personnel enter a secure server room). Alone, they wouldn't provide a detailed log of who accessed digital records and when. Firewalls primarily serve as preventive controls to block unauthorized traffic. While they can log network traffic and potentially detect unauthorized access attempts, they don't provide the detailed logging specific to file or record access that an access log would. In the context of specifically detecting unauthorized access to financial records, they are less direct and effective than access logs.