Certified Information Systems Auditor (CISA) — Question 634

Which of the following is MOST important for an IS auditor to review when evaluating the accuracy of a spreadsheet that contains several macros?

Answer options

• A. Version history
• B. Formulas within macros
• C. Reconciliation of key calculations
• D. Encryption of the spreadsheet

Correct answer: C

Explanation

The correct answer is C because reconciling key calculations ensures that the outputs of the spreadsheet are accurate and reliable, which is crucial for decision-making. While the other options, such as version history and encryption, are important for different reasons, they do not directly impact the accuracy of the spreadsheet's calculations.