diff --git a/prowler/providers/aws/lib/policy_condition_parser/policy_condition_parser.py b/prowler/providers/aws/lib/policy_condition_parser/policy_condition_parser.py
index 99a40406..020aedc5 100644
--- a/prowler/providers/aws/lib/policy_condition_parser/policy_condition_parser.py
+++ b/prowler/providers/aws/lib/policy_condition_parser/policy_condition_parser.py
@@ -56,12 +56,15 @@ def is_account_only_allowed_in_condition(
                     ):
                         # if there is an arn/account without the source account -> we do not consider it safe
                         # here by default we assume is true and look for false entries
-                        is_condition_valid = True
+                        is_condition_key_restrictive = True
                         for item in condition_statement[condition_operator][value]:
                             if source_account not in item:
-                                is_condition_valid = False
+                                is_condition_key_restrictive = False
                                 break
 
+                        if is_condition_key_restrictive:
+                            is_condition_valid = True
+
                     # value is a string
                     elif isinstance(
                         condition_statement[condition_operator][value],
diff --git a/tests/providers/aws/lib/policy_condition_parser/policy_condition_parser_test.py b/tests/providers/aws/lib/policy_condition_parser/policy_condition_parser_test.py
index 14d45471..4e8e71cc 100644
--- a/tests/providers/aws/lib/policy_condition_parser/policy_condition_parser_test.py
+++ b/tests/providers/aws/lib/policy_condition_parser/policy_condition_parser_test.py
@@ -1282,3 +1282,75 @@ class Test_policy_condition_parser:
         assert not is_account_only_allowed_in_condition(
             condition_statement, TRUSTED_AWS_ACCOUNT_NUMBER
         )
+
+    def test_condition_parser_two_lists_unrestrictive(self):
+        condition_statement = {
+            "StringLike": {
+                "AWS:ResourceAccount": [
+                    TRUSTED_AWS_ACCOUNT_NUMBER,
+                    NON_TRUSTED_AWS_ACCOUNT_NUMBER,
+                ]
+            },
+            "ArnLike": {
+                "AWS:SourceArn": [
+                    f"arn:aws:cloudtrail:*:{TRUSTED_AWS_ACCOUNT_NUMBER}:trail/*",
+                    f"arn:aws:cloudtrail:*:{NON_TRUSTED_AWS_ACCOUNT_NUMBER}:trail/*",
+                ]
+            },
+        }
+        assert not is_account_only_allowed_in_condition(
+            condition_statement, TRUSTED_AWS_ACCOUNT_NUMBER
+        )
+
+    def test_condition_parser_two_lists_both_restrictive(self):
+        condition_statement = {
+            "StringLike": {
+                "AWS:ResourceAccount": [
+                    TRUSTED_AWS_ACCOUNT_NUMBER,
+                ]
+            },
+            "ArnLike": {
+                "AWS:SourceArn": [
+                    f"arn:aws:cloudtrail:*:{TRUSTED_AWS_ACCOUNT_NUMBER}:trail/*",
+                ]
+            },
+        }
+        assert is_account_only_allowed_in_condition(
+            condition_statement, TRUSTED_AWS_ACCOUNT_NUMBER
+        )
+
+    def test_condition_parser_two_lists_first_restrictive(self):
+        condition_statement = {
+            "StringLike": {
+                "AWS:ResourceAccount": [
+                    TRUSTED_AWS_ACCOUNT_NUMBER,
+                ]
+            },
+            "ArnLike": {
+                "AWS:SourceArn": [
+                    f"arn:aws:cloudtrail:*:{TRUSTED_AWS_ACCOUNT_NUMBER}:trail/*",
+                    f"arn:aws:cloudtrail:*:{NON_TRUSTED_AWS_ACCOUNT_NUMBER}:trail/*",
+                ]
+            },
+        }
+        assert is_account_only_allowed_in_condition(
+            condition_statement, TRUSTED_AWS_ACCOUNT_NUMBER
+        )
+
+    def test_condition_parser_two_lists_second_restrictive(self):
+        condition_statement = {
+            "StringLike": {
+                "AWS:ResourceAccount": [
+                    TRUSTED_AWS_ACCOUNT_NUMBER,
+                    NON_TRUSTED_AWS_ACCOUNT_NUMBER,
+                ]
+            },
+            "ArnLike": {
+                "AWS:SourceArn": [
+                    f"arn:aws:cloudtrail:*:{TRUSTED_AWS_ACCOUNT_NUMBER}:trail/*",
+                ]
+            },
+        }
+        assert is_account_only_allowed_in_condition(
+            condition_statement, TRUSTED_AWS_ACCOUNT_NUMBER
+        )