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IIA Practice of Internal Auditing IIA-CIA-Part2 Question # 1 Topic 1 Discussion

IIA Practice of Internal Auditing IIA-CIA-Part2 Question # 1 Topic 1 Discussion

IIA-CIA-Part2 Exam Topic 1 Question 1 Discussion:
Question #: 1
Topic #: 1

An internal auditor discovered that a new employee was granted inappropriate access to the payroll system Apparently the IT specialist had made a mistake and granted access to the wrong new employee. Which of the following management actions would be most effective to prevent a similar issue from occurring again?


A.

Remove the new employee's excessive access rights and request that he report any future access error.


B.

Perform a complete review of all users who have access to the payroll system lo determine whether there are additional employees who were granted inappropriate access


C.

Review the system activity log of the employee to determine whether he used the inappropriate access to conduct any unauthorized activities in the payroll system


D.

Provide coaching to the IT specialist and introduce a secondary control to ensure system access is granted in accordance with the approved access request.


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