CCSP Legal, Risk, and Compliance Practice Question
A company subject to SOX is using a cloud ERP system. Which THREE of the following IT general controls are essential for SOX compliance?
⚠ Common exam trap
CCSP often tests the shared responsibility boundary — candidates incorrectly select provider-side controls (physical security, CSP admin MFA) as customer SOX controls.
Answer choices
Why each option matters
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
Audit logging of user activities and system changes
Option A is correct because SOX ITGC requires audit logging of user activities and system changes to provide an evidentiary trail for financial reporting controls, enabling detection of unauthorized or anomalous activity and supporting audit testing. Option C is correct because access controls that enforce segregation of duties prevent any single user from initiating, approving, and recording financial transactions, which is a core SOX requirement to reduce fraud risk over financial data in the ERP. Option D is correct because change management procedures ensure that modifications to the ERP system are authorized, tested, approved, and documented, protecting the integrity and availability of financially relevant applications and data. Option B is not correct because physical security of the cloud provider's data centers is the provider's responsibility under the shared responsibility model and is typically addressed through SOC 1/SOC 2 reports rather than being an essential control the customer must implement for SOX. Option E is not correct because, while MFA for cloud provider administrators is a good practice, SOX ITGC focuses on the customer's controls over its own users and privileged access to the ERP, not on the cloud provider's internal administrative accounts.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Audit logging of user activities and system changes
Why this is correct
Audit logging captures user activity and system changes in the cloud ERP, creating the tamper-evident trail auditors need to evidence financial reporting integrity. This satisfies SOX's requirement for reliable, reviewable records supporting assertions about transactions and controls over financial systems.
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Physical security of the cloud provider's data centers
Why it's wrong here
Physical data-centre security is the cloud provider's responsibility under the shared-responsibility model, so the customer cannot implement or evidence it as its own SOX IT general control. It is tempting because physical safeguards are genuine controls, but they belong in provider SOC 2 or ISO 27001 assurance, not the customer's control framework.
- ✓
Access controls to ensure segregation of duties
Why this is correct
Segregation-of-duties access controls prevent one individual from initiating, approving and recording a transaction, reducing fraud and error risk in financial reporting. This satisfies SOX's internal control requirement that incompatible duties be separated within the cloud ERP.
- ✓
Change management procedures for the ERP system
Why this is correct
Change management procedures ensure ERP modifications are authorised, tested and approved before deployment, preventing unauthorised changes that could corrupt financial data or reporting logic. This satisfies SOX's requirement for controlled change over systems supporting financial statements.
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Multi-factor authentication for all cloud provider administrators
Why it's wrong here
SOX IT general controls address financial-reporting systems and their change, access and operations controls; cloud provider administrator MFA is a provider-side control the customer cannot evidence for its own ERP. It is tempting because privileged-access MFA is a strong control, but it belongs in vendor assurance, not the customer's SOX control set.
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JA
Written and reviewed by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
Last reviewed September 2026 · checked against the official ISC2 exam blueprint
This CCSP practice question is part of Courseiva's free ISC2 certification practice question bank. Courseiva provides original exam-style practice questions with explanations, topic-based practice, mock exams, readiness tracking, and study analytics to help learners prepare for the CCSP exam.