The University of Sydney Page 8Audit control directly ensures the prevention of system failuresFalse.–The activity of audit is usually carried out after occurrence of events causing security breach or as per a predetermined periodic schedule. –An audit identifies activities which have occurred in the past and do not play an active role in prevention of the future events. –However, audits do provide valuable information on past events which can be helpful in defining approaches and controls to possibly prevent occurrences of such events in the future.