Certified Information Systems Auditor (CISA) — Question 389

Reconciliations have identified data discrepancies between an enterprise data warehouse and a revenue system for key financial reports. What is the GREATEST risk to the organization in this situation?

Answer options

• A. The key financial reports may no longer be produced.
• B. Financial reports may be delayed.
• C. Undetected fraud may occur.
• D. Decisions may be made based on incorrect information.

Correct answer: D

Explanation

The greatest risk is that decisions could be made based on incorrect information, which can lead to severe consequences for the organization. While the other options are valid concerns, they do not pose as immediate a threat to the organization's operational integrity and decision-making as relying on flawed data.