Certified Information Systems Auditor (CISA) — Question 1334

A transaction processing system interfaces with the general ledger. Data analytics has identified that some transactions are being recorded twice in the general ledger. While management states a system fix has been implemented, what should the IS auditor recommend to validate the interface is working in the future?

Answer options

• A. Perform periodic reconciliations.
• B. Improve user acceptance testing (UAT).
• C. Ensure system owner sign-off for the system fix.
• D. Conduct functional testing.

Correct answer: A

Explanation

Performing periodic reconciliations is crucial to ensure that the data in the general ledger matches the transaction processing system, thus validating the interface's effectiveness. Improving user acceptance testing (UAT), obtaining system owner sign-off, and conducting functional testing, while important, do not directly address the ongoing validation of the interface's performance post-fix.