Certified Information Systems Auditor (CISA) — Question 260

Which of the following provides an IS auditor assurance that the interface between a point-of-sale (POS) system and the general ledger is transferring sales data completely and accurately?

Answer options

• A. Electronic copies of customer sales receipts are maintained.
• B. Monthly bank statements are reconciled without exception.
• C. The data transferred over the POS interface is encrypted.
• D. Nightly batch processing has been replaced with real-time processing.

Correct answer: B

Explanation

Option B is correct because reconciling monthly bank statements without exceptions ensures that all transactions, including those from the POS, are accurately reflected in the general ledger. The other options, while they may enhance security or efficiency, do not provide direct assurance of complete and accurate data transfer between the POS system and the general ledger.