Certified Information Systems Auditor (CISA) — Question 656

As part of a payroll department IS audit, which of the following is the PRIMARY reason an IS auditor would recommend that a supervisor review exception reports before authorizing payments?

Answer options

• A. To identify unusual fluctuations or changes in any employee's monthly pay
• B. To evaluate gaps between employee performance and salary adjustments
• C. To verify the accuracy of bank account information for payroll deposit
• D. To collect statistical information in preparation for future pay scale reviews

Correct answer: A

Explanation

The correct answer is A, as reviewing exception reports helps identify any unusual pay changes that could indicate errors or fraudulent activities. Options B, C, and D, while relevant to payroll processes, do not directly address the critical need for oversight in detecting anomalies in payment amounts before they are authorized.