Certified Information Systems Auditor (CISA) — Question 1222

Which of the following is an analytical review procedure for a payroll system?

Answer options

• A. Performing reasonableness tests by multiplying the number of employees by the average wage rate
• B. Performing penetration attempts on the payroll system
• C. Evaluating the performance of the payroll system using benchmarking software
• D. Testing hours reported on time sheets

Correct answer: A

Explanation

Option A is correct because performing reasonableness tests helps to assess the validity of payroll expenses by comparing expected figures against actual ones. The other options, while related to the payroll system, either focus on security testing (B) or performance evaluation (C), which do not fall under analytical review procedures. Option D is more of a substantive test rather than an analytical review.