Certified Information Systems Auditor (CISA) — Question 1002

Which of the following is MOST important for an IS auditor to confirm during the implementation phase of a new system?

Answer options

• A. Accuracy of error reports in recognizing erroneous data
• B. Whether system objectives and requirements were documented
• C. Whether appropriate internal controls are in place
• D. System parameters for scheduling and running the system

Correct answer: C

Explanation

The correct answer, C, is crucial because internal controls ensure the system operates securely and effectively. While the other options are important, they do not directly address the safeguards that protect the system's integrity and compliance during implementation.