Certified Information Systems Auditor (CISA) — Question 1128

A staff accountant regularly uploads spreadsheets with inventory levels to the organization's financial reporting system. The transfers are executed through a customized interface created by an in-house developer. Which of the following is MOST important for the IS auditor to confirm during a review of the interface?

Answer options

• A. The data in the spreadsheet is correctly recorded in the financial system.
• B. The financial system transfers are performed by the accountant at predefined intervals.
• C. The spreadsheets do not contain malware or malicious macros.
• D. The data transfer connection does not support full duplex communication.

Correct answer: A

Explanation

The correct answer is A because ensuring that the data in the spreadsheet is accurately recorded in the financial system is crucial for maintaining data integrity. Options B and D are less critical as they pertain to the timing and communication modes rather than data accuracy. Option C, while important for security, does not directly impact the correctness of the data being transferred.