Certified Information Systems Auditor (CISA) — Question 1402

Which of the following is the GREATEST risk associated with utilizing spreadsheets for financial reporting in end-user computing (EUC)?

Answer options

• A. Lack of password protection
• B. Lack of processing integrity
• C. Increase in operational incidents
• D. Increase in regulatory violations

Correct answer: B

Explanation

The correct answer is B, as lack of processing integrity can lead to inaccurate financial reports, which is critical in financial reporting. While A, C, and D are valid concerns, they do not pose as significant a risk to the accuracy and reliability of financial data as processing integrity does.