Certified Information Systems Auditor (CISA) — Question 378

Which of the following presents the GREATEST risk associated with end-user computing (EUC) applications over financial reporting?

Answer options

• A. Lack of portability for users
• B. Calculation errors in spreadsheets B. Inability to quickly modify and deploy a solution
• D. Loss of time due to manual processes

Correct answer: B

Explanation

Calculation errors in spreadsheets pose a critical risk because they can lead to inaccurate financial reporting, which affects decision-making. While the other options present valid concerns, they do not directly impact the accuracy of financial data as severely as calculation errors do.