Exam Lead Auditor topic 1 question 8 discussion

The best answer is A because that's what the notes state.

Training, coaching and management review are managerial controls

The best answer is: B. Controls related to the organizational structure, such as segregation of duties, job rotation, job descriptions, and approval processes. Management controls are mechanisms put in place to ensure that an organization's strategic and operational objectives are achieved effectively. They include practices such as segregation of duties, approval processes, and organizational governance, which align with option B. Option A refers more to administrative controls and oversight mechanisms. Option C pertains to technical and physical security controls, such as firewalls, alarm systems, surveillance cameras, and IDS (Intrusion Detection Systems).