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ISACA Certified Information Systems Auditor · Isaca
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It is advisable to periodically review physical access controls that store and transmit information about the swipe cardholder's identity and access rights.
It is not B because not only new hires are threat agents. Old hires are also threat agents
This is because swipe cards can be lost, stolen, or misused by unauthorized persons, so management needs to review the access profiles periodically to ensure that only authorized persons have access to restricted areas. This is also a good practice for security and compliance reasons.