Certified Information Systems Auditor (CISA) — Question 126

Which of the following areas of responsibility would cause the GREATEST segregation of duties conflict if the individual who performs the related tasks also has approval authority?

Answer options

• A. Vendor selection and statements of work
• B. Invoices and reconciliations
• C. Purchase requisitions and purchase orders
• D. Goods receipts and payments

Correct answer: D

Explanation

The correct answer is D because handling both goods receipts and payments allows an individual to control the entire transaction process, increasing the risk of fraud or errors. Options A, B, and C involve separable tasks that do not directly relate to the final financial transaction, thus posing a lower risk when performed by the same individual.