- A
Set 'Grant' control to 'Require multi-factor authentication' and include all users including break-glass accounts.
Why wrong: Including break-glass accounts would force MFA on them, which contradicts the requirement to exclude them.
- B
Under 'Assignments' > 'Users and groups', select 'Exclude' and choose the security group containing break-glass accounts.
Excluding the break-glass group from the policy ensures they are not subject to MFA, preserving emergency access.
- C
Under 'Session' controls, configure 'Sign-in frequency' with a value of 0 to disable MFA for break-glass accounts.
Why wrong: Session controls do not exclude users; they modify the sign-in session behavior.
- D
Create a separate policy for break-glass accounts that does not impose MFA and assign it a lower priority.
Why wrong: While multiple policies can work, the simplest and most reliable method is to use exclusion within the main policy.
Quick Answer
The correct answer is to exclude the break-glass accounts security group under Assignments > Users and groups in the Conditional Access policy. This configuration is correct because Conditional Access policies evaluate every user in the included scope, but the exclude function allows administrators to carve out specific identities from enforcement, ensuring that emergency access accounts remain unblocked even when MFA is required for everyone else. On the MS-102 exam, this scenario tests your understanding of the principle of least privilege combined with emergency access resilience—a common trap is to mistakenly place break-glass accounts in the included group or to apply a separate policy that could conflict. Remember that break-glass accounts must never be subject to the same MFA or authentication controls as standard users, or you risk locking yourself out during a crisis. A useful memory tip is “Exclude the emergency, include the rest”—always isolate your break-glass accounts via exclusion, never inclusion.
MS-102 Practice Question: Implement and manage identity and access in Microsoft Entra ID
This MS-102 practice question tests your understanding of implement and manage identity and access in microsoft entra id. This is a configuration task: choose the command set that satisfies every stated requirement. Small differences — like 'secret' vs 'password' or 'transport input ssh' vs 'all' — change whether the answer is correct. After answering, compare your reasoning against the explanation and wrong-answer breakdown below. Once you have made your selection, read the full explanation to reinforce the concept and understand why each distractor is designed to mislead on exam day.
A company uses Microsoft Entra ID P2 licenses and wants to enforce multi-factor authentication (MFA) for all users when accessing corporate applications. However, a small group of break-glass accounts must be excluded from MFA requirements to ensure emergency access. The administrator creates a Conditional Access policy targeting all users. Which configuration should be applied to achieve the exclusion?
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
Under 'Assignments' > 'Users and groups', select 'Exclude' and choose the security group containing break-glass accounts.
Option B is correct because Conditional Access policies in Microsoft Entra ID allow administrators to exclude specific users or groups from policy enforcement. By excluding the security group containing break-glass accounts under 'Assignments' > 'Users and groups', the MFA requirement is applied to all other users while ensuring emergency access accounts remain unblocked. This is the standard and recommended approach for handling break-glass accounts in a Conditional Access policy targeting all users.
Key principle: Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Set 'Grant' control to 'Require multi-factor authentication' and include all users including break-glass accounts.
Why it's wrong here
Including break-glass accounts would force MFA on them, which contradicts the requirement to exclude them.
- ✓
Under 'Assignments' > 'Users and groups', select 'Exclude' and choose the security group containing break-glass accounts.
Why this is correct
Excluding the break-glass group from the policy ensures they are not subject to MFA, preserving emergency access.
Related concept
Read the scenario before looking for a memorised answer.
- ✗
Under 'Session' controls, configure 'Sign-in frequency' with a value of 0 to disable MFA for break-glass accounts.
Why it's wrong here
Session controls do not exclude users; they modify the sign-in session behavior.
- ✗
Create a separate policy for break-glass accounts that does not impose MFA and assign it a lower priority.
Why it's wrong here
While multiple policies can work, the simplest and most reliable method is to use exclusion within the main policy.
Common exam traps
Common exam trap: answer the scenario, not the keyword
The trap here is that candidates may confuse session controls (like sign-in frequency) with grant controls (like MFA requirement), or incorrectly assume that a lower-priority policy can override a higher-priority policy that includes the same users, when in fact exclusion is the only reliable method to bypass a policy targeting all users.
Detailed technical explanation
How to think about this question
Conditional Access policies are evaluated using an AND logic for all enabled policies; if a user is included in any policy that requires MFA, they must satisfy MFA unless explicitly excluded. Break-glass accounts should be placed in a dedicated security group and excluded from all Conditional Access policies to ensure uninterrupted access during emergencies. In real-world scenarios, organizations often combine this exclusion with strict monitoring and location-based restrictions to mitigate the risk of misuse.
KKey Concepts to Remember
- Read the scenario before looking for a memorised answer.
- Find the constraint that changes the correct option.
- Eliminate answers that are true in general but not in this case.
TExam Day Tips
- Watch for words such as best, first, most likely and least administrative effort.
- Review why wrong options are wrong, not only why the correct option is correct.
Key takeaway
Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
Real-world example
How this comes up in practice
A company's IT admin needs to give a contractor read-only access to production logs without sharing account credentials. Using role-based access control (RBAC) and temporary scoped permissions — not a permanent shared password — is the correct pattern. Questions like this test whether you can apply least-privilege access across cloud identity services.
What to study next
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FAQ
Questions learners often ask
What does this MS-102 question test?
Implement and manage identity and access in Microsoft Entra ID — This question tests Implement and manage identity and access in Microsoft Entra ID — Read the scenario before looking for a memorised answer..
What is the correct answer to this question?
The correct answer is: Under 'Assignments' > 'Users and groups', select 'Exclude' and choose the security group containing break-glass accounts. — Option B is correct because Conditional Access policies in Microsoft Entra ID allow administrators to exclude specific users or groups from policy enforcement. By excluding the security group containing break-glass accounts under 'Assignments' > 'Users and groups', the MFA requirement is applied to all other users while ensuring emergency access accounts remain unblocked. This is the standard and recommended approach for handling break-glass accounts in a Conditional Access policy targeting all users.
What should I do if I get this MS-102 question wrong?
Identify which exam domain this question belongs to, review the core concept, then practise similar questions from the same domain.
What is the key concept behind this question?
Read the scenario before looking for a memorised answer.
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Last reviewed: Jun 11, 2026
This MS-102 practice question is part of Courseiva's free Microsoft 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 MS-102 exam.
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