Rationale for Correct Answer:Technical security controls include software- and hardware-based measures such as application security, firewalls, and encryption. Application security protects against vulnerabilities in the programs employees use.
Analysis of Incorrect Options:
B. Human audits – Administrative control, not technical.
C. Penetration testing – A detective measure/test, not a control itself.
D. Data security – A broad goal, not a specific technical control.
Key Concept:Technical security controls for preventing cyberfraud.
[Reference: ACFE Fraud Examiners Manual (2020), Computer and Internet Fraud: Security Controls., , ]
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