Certified in the Governance of Enterprise IT (CGEIT) — Question 194

An enterprise's internal audit group has scheduled a control review of a payroll system project but has been told to wait until the system is implemented. Which of the following is the GREATEST risk associated with the delay?

Answer options

• A. Increased cost to mitigate deficiencies
• B. A delay in the development of new key performance indicators (KPIs)
• C. Continued dependency on compliant legacy systems
• D. Lack of adherence to industry best practices

Correct answer: A

Explanation

The correct answer is A because delaying the audit may lead to issues being identified post-implementation, resulting in higher costs to fix deficiencies that could have been addressed earlier. Options B and C, while important, do not pose the same level of financial risk, and D relates to compliance rather than immediate cost implications.