Certified Information Systems Auditor (CISA) — Question 357

Which of the following would be an auditor's GREATEST concern when reviewing data inputs from spreadsheets into the core finance system?

Answer options

• A. Spreadsheets are accessible by all members of the finance department.
• B. Undocumented code formats data and transmits directly to the database.
• C. There is not a complete inventory of spreadsheets, and file naming is inconsistent.
• D. The department data protection policy has not been reviewed or updated for two years.

Correct answer: B

Explanation

The correct answer, B, highlights the risk associated with undocumented code that can lead to untraceable data transmission, posing a significant threat to data integrity. Options A, C, and D are concerns but do not directly affect the reliability of data processing in the same critical way as undocumented code does.