Certified Information Systems Auditor (CISA) — Question 343

A bank uses a system that requires monetary amounts found on check images to be input twice by two separate individuals. The system then identifies any mismatches between the first and second input. Which type of control has the bank implemented?

Answer options

Correct answer: A

Explanation

The correct answer is A, Detective, as the system identifies discrepancies between the two inputs, allowing for the detection of errors or fraud. Options B, C, and D do not accurately describe the function of identifying and reporting mismatches; corrective controls aim to fix issues after detection, compensating controls provide alternative measures, and deterrent controls are designed to prevent incidents rather than detect them.