Explanation/Reference:
Explanation:
In physical security, access control refers to the practice of restricting entrance to authorized persons.
Human means of enforcement include guard, bouncer, receptionist ... etc. Mechanical means may include locks and keys.

Explanation/Reference:
Allocation of auditing resources to the areas of highest concern is a benefit of a risk-based approach to audit planning.

The finding that should be of greatest concern to an IS auditor reviewing data conversion and migration during the implementation of a new application system is that unauthorized data modifications occurred during conversion. Data conversion and migration is a process that involves transferring data from one system to another, ensuring its accuracy, completeness, integrity, and usability. Unauthorized data modifications during conversion can result in data loss, corruption, inconsistency, or duplication, which can affect the functionality, performance, reliability, and security of the new system. Unauthorized data modifications can also have serious business implications, such as affecting decision making, reporting, compliance, customer service, and revenue. The IS auditor should verify that adequate controls are in place to prevent, detect, and correct unauthorized data modifications during conversion, such as access control, data validation, reconciliation, audit trail, and backup and recovery. The other findings (A, B and D) are less concerning, as they can be mitigated by documenting the change management process, restoring the backups of the old system and data from offline storage, or automating the data conversion process. References: CISA Review Manual (Digital Version), Chapter 3: Information Systems Acquisition, Development & Implementation, Section 3.4: System Implementation