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Isaca Certified Information Systems Auditor CISA Question # 52 Topic 6 Discussion

Isaca Certified Information Systems Auditor CISA Question # 52 Topic 6 Discussion

CISA Exam Topic 6 Question 52 Discussion:
Question #: 52
Topic #: 6

Which of the following is an IS auditor’s BEST recommendation after identifying that HR staff create new employees in the payroll system as well as process payroll due to limited staffing?


A.

Document roles and responsibilities of payroll staff.


B.

Implement a payroll system user awareness training program.


C.

Implement independent periodic review of payroll transactions.


D.

Rotate payroll responsibilities within HR.


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