Certified Information Systems Auditor (CISA) — Question 611

Which of the following controls would BEST ensure that payroll system rate changes are valid?

Answer options

• A. Rate changes must be entered twice to ensure that they are entered correctly.
• B. Rate changes are reported to and independently verified by a manager.
• C. Rate changes require visual verification before acceptance.
• D. Only a payroll department manager can input the new rate.

Correct answer: B

Explanation

Option B is correct because having a manager verify rate changes independently provides an additional layer of oversight, reducing the chance of errors or fraud. The other options, while helpful, do not provide the same level of independent verification, which is key to ensuring validity.