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PART C: ACCOUNTING AND REPORTING SYSTEMS, CONTROLS AND COMPLIANCE



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F1 BPP ST(August 2020) [Unlocked by www.freemypdf.com] (1)


PART C: ACCOUNTING AND REPORTING SYSTEMS, CONTROLS AND COMPLIANCE 
 
252
 
ANSWER 
(a) 
Fire
. Fire security measures can usefully be categorised as preventative, detective and corrective. 
Preventative measures include siting of the computer in a building constructed of suitable 
materials and the use of a site which is not affected by the storage of inflammable materials (eg 
stationery, chemicals). Detective measures involve the use of smoke detectors. Corrective 
measures may include installation of a sprinkler system (water based or possibly gas based to 
avoid electrical problems), training of fire officers and good siting of exit signs and fire 
extinguishers. 
(b) 
Flooding
. Water damage may result from flooding or from fire recovery procedures. If possible, 
large installations should not be situated in basements. 
 
5.3 Physical access controls 
Physical access controls
are designed to prevent 
intruders
getting near to computer equipment and/or 
storage media.
Physical access
controls including the following. 
(a) 
Personnel
, including receptionists and, outside working hours, security guards, can help control 
human access. 
(b) 
Door locks
can be used where frequency of use is low. (This is not practicable if the door is in 
frequent use.) 
(c) 
Locks can be combined with: 
(i) A 
keypad system
, requiring a code to be entered 
(ii) A 
card entry system
, requiring a card to be 'swiped' 
(d) Intruder 
alarms 
can also be used. 
The best form of access control would be one which 
recognised 
individuals immediately, without the 
need for personnel or cards. However, machines that can identify a person's fingerprints or scan the 
pattern of a retina are relatively more 

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