Certified Information Systems Auditor (CISA) — Question 1337

The BEST way to prevent fraudulent payments is to implement segregation of duties between the vendor setup and:

Answer options

• A. product registration
• B. procurement
• C. payroll processing
• D. payment processing

Correct answer: D

Explanation

Segregation of duties is a key control to prevent fraud, as it ensures that no single individual has control over both vendor setup and payment processing. By separating these duties, it becomes more difficult for fraudulent activities to occur, which is why 'D. payment processing' is the correct answer. The other options, while important, do not directly relate to preventing fraudulent payments in the same manner.