Certified Information Systems Auditor (CISA) — Question 1106

End users with read access to a central database can extract data to their desktops for analysis and reporting to management. What should be the GREATEST concern with this situation?

Answer options

• A. The gap between the time of data delivery and report preparation
• B. The difference between the state of the current data and the downloaded data
• C. Backup of reports on end users' desktops
• D. The accuracy and completeness of reports

Correct answer: D

Explanation

The greatest concern is the accuracy and completeness of the reports, as incorrect or incomplete data can lead to poor decision-making. While the other options address potential issues, they do not pose as significant a risk to the integrity of the reporting process as the reliability of the information being reported.