An auditor’s report discovered several accounts with no activity for over 60 days. The accounts
were later identified as contractors’ accounts who would be returning in three months and would
need to resume the activities. Which of the following would mitigate and secure the auditors
finding?

A.
Disable unnecessary contractor accounts and inform the auditor of the update.

B.
Reset contractor accounts and inform the auditor of the update.

C.
Inform the auditor that the accounts belong to the contractors.

D.
Delete contractor accounts and inform the auditor of the update.

Explanation:
A disabled account cannot be used. It is ‘disabled’. Whenever an employee leaves a company, the
employee’s user account should be disabled. The question states that the accounts are
contractors’ accounts who would be returning in three months. Therefore, it would be easier to
keep the accounts rather than deleting them which would require that the accounts are recreated
in three months time. By disabling the accounts, we can ensure that the accounts cannot be used;
in three months when the contractors are back, we can simply re-enable the accounts.