Written by the Fiveable Content Team • Last updated September 2025
Written by the Fiveable Content Team • Last updated September 2025
Definition
Physical controls are internal control measures that restrict physical access to company assets and records. They aim to prevent unauthorized access, theft, damage, or misuse of an organization's resources and information.
5 Must Know Facts For Your Next Test
Physical controls are a key component of an organization's internal control system, working alongside other control measures like preventive, detective, and corrective controls.
Examples of physical controls include locks, security cameras, access badges, biometric scanners, and secure storage for sensitive documents and equipment.
Effective physical controls help safeguard an organization's assets, including cash, inventory, equipment, and intellectual property, from theft, damage, or misuse.
Physical controls also play a crucial role in protecting the confidentiality, integrity, and availability of an organization's information systems and data.
Regularly reviewing and updating physical controls is essential to address changing threats and ensure the ongoing effectiveness of the internal control system.
Review Questions
Explain the purpose of physical controls within an organization's internal control system.
The primary purpose of physical controls is to restrict physical access to an organization's assets and records, thereby preventing unauthorized access, theft, damage, or misuse. Physical controls work in conjunction with other internal control measures to safeguard the company's resources and information, ensuring their optimal utilization and protection.
Describe how physical controls contribute to the overall information security of an organization.
Physical controls play a vital role in an organization's information security by protecting the confidentiality, integrity, and availability of its information systems and data. Examples of physical controls that contribute to information security include access badges, biometric scanners, secure storage for electronic devices and documents, and surveillance cameras. These controls help prevent unauthorized access, data breaches, and physical damage or theft of critical information assets.
Evaluate the importance of regularly reviewing and updating an organization's physical controls to maintain the effectiveness of the internal control system.
Regularly reviewing and updating physical controls is essential to address changing threats and ensure the ongoing effectiveness of an organization's internal control system. As the business environment and security landscape evolve, physical controls may need to be modified or enhanced to continue providing adequate protection for the company's assets and information. This review process allows organizations to identify and address any vulnerabilities, implement new technologies or best practices, and maintain a robust internal control framework that effectively safeguards their resources and data.
Mechanisms that regulate who or what can view or use resources in a computing environment.
Information Security: The practice of protecting information and information systems from unauthorized access, use, disclosure, disruption, modification, or destruction.
Asset Management: The process of monitoring and maintaining an organization's physical and intangible assets to ensure their optimal utilization and protection.