Certified Information Systems Auditor (CISA) — Question 62

What is the BEST way to control updates to the vendor master file in an accounts payable system?

Answer options

• A. Using prenumbered and authorized request forms
• B. Having only one person updating the master file
• C. Periodically reviewing the entire vendor master file
• D. Comparing updates against authorization

Correct answer: D

Explanation

Option D is correct because it ensures that all changes made to the vendor master file are properly authorized, preventing unauthorized modifications. Option A, while useful, does not provide real-time oversight of changes. Option B limits accountability and increases risk if that individual is unavailable. Option C, although beneficial, does not prevent unauthorized changes between reviews.