According to the requirements for trust services, which of the following is essential for access control?

Prepare for the Information Systems and Controls (ISC) CPA Exam. Study with flashcards and multiple-choice questions, each with hints and explanations. Get ready to excel!

Access control is a critical component of trust services, as it ensures that only authorized individuals can access sensitive information and systems. The correct choice highlights the importance of both logical and physical access controls in safeguarding data integrity and confidentiality.

Logical access controls refer to the techniques and tools that restrict access to networks, systems, and data, ensuring that only authenticated users can perform specific actions or access certain information. This includes implementing firewalls, encryption, user authentication (like passwords or biometric systems), and role-based access controls.

Physical access controls, on the other hand, involve securing the physical locations where information systems and sensitive data are stored. This could mean using locks, security guards, surveillance cameras, or controlled access to facilities to prevent unauthorized personnel from gaining physical entry to critical assets.

Both logical and physical access controls work together to form a robust security posture, making it difficult for unauthorized users to gain access and thereby protecting the organization's valuable information assets. This two-pronged approach is fundamental to effectively managing risks related to data breaches and unauthorized access, aligning with the overall objectives of trust services.

The other options do not directly pertain to access control. Ethics training is vital for promoting a culture of integrity and compliance, but it does not relate to the technical aspects of securing

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