Format: On-demand
Physical and environmental controls provide the foundation for an effective suite of controls to protect data and information, hardware, and human resource assets. Physical security controls protect assets from inappropriate physical access, theft, or vandalism, while environmental security controls protect assets from accidental, intentional, and natural events, including fire and water damage or power disruption. Internal auditors need a basic understanding of physical access, and should consider physical access to systems as one of the most important elements of the physical and environmental security audit. Without this knowledge, internal auditors may not fully comprehend the risks to tangible assets.