Isaca Certified Information Systems Auditor CISA Question # 286 Topic 29 Discussion
CISA Exam Topic 29 Question 286 Discussion:
Question #: 286
Topic #: 29
In response to an audit finding regarding a payroll application, management implemented a new automated control. Which of the following would be MOST helpful to the IS auditor when evaluating the effectiveness of the new control?
A.
Approved test scripts and results prior to implementation
B.
Written procedures defining processes and controls
The best way to evaluate the effectiveness of a new automated control is to review the written procedures that define the processes and controls. This will help the IS auditor to understand the objectives, scope, roles, responsibilities, and expected outcomes of the control. The written procedures will also provide a basis for testing the control and verifying its compliance with the audit finding recommendations. References:
ISACA Frameworks: Blueprints for Success
CISA Review Manual (Digital Version)
Contribute your Thoughts:
Chosen Answer:
This is a voting comment (?). You can switch to a simple comment. It is better to Upvote an existing comment if you don't have anything to add.
Submit