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Accountancy · 2023 · 3 marks
CBSE 2023 · Region 1 · Set 2 · Q32
Explain the terms 'Password Security' and 'Data Audit'.
Marking-scheme solution
Password Security: It is widely accepted security control to access the data. Only
the authorised person can access the data. Any user who does not know the password
cannot retrieve information from the system. It ensures data integrity. It uses a binary
encoding format of storage and offers access to the database.
Data Audit: Audit feature of accounting software provides the user with administrator right
in order to keep track of unauthorised access to the database. It audits for the correctness of
entries. Once entries are audited with alternations, if any, the software displays all entries along
with the name of the auditor user and date and time of alternation.
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CBSE Class 12 Accountancy past-paper question from the 2023board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.