Which measure is intended to guard manual file systems against misappropriation?

• A. Catch a fraudster in the act
• B. Guard manual file systems
• C. Protect digital documentation
• D. Prevent misappropriation of office supplies

Answer: (B)

Guarding manual file systems focuses on preventing access to and loss of physical records. Since these are paper documents, they’re vulnerable to theft, tampering, or misplacement if not securely stored. Implementing physical safeguards—like locked filing cabinets, restricted access, control of keys, access logs, and regular reconciliations—creates preventive barriers that deter misappropriation before it happens and help detect any breaches quickly. Catching a fraudster in the act is reactive rather than preventive, protecting digital documentation addresses electronic records rather than paper files, and misappropriation of office supplies targets different assets without securing the files themselves. So, the preventive step of guarding manual file systems best protects those records from misappropriation.