Certified Information Systems Auditor (CISA) — Question 696

A review of IT interface controls finds an organization does not have a process to identify and correct records that do not get transferred to the receiving system.

Which of the following is the IS auditor's BEST recommendation?

Answer options

• A. Automate the transfer of data between systems as much as feasible.
• B. Enable automatic encryption, decryption, and electronic signing of data files.
• C. Have coders perform manual reconciliation of data between systems.
• D. Implement software to perform automatic reconciliations of data between systems.

Correct answer: D

Explanation

The best recommendation is to implement software for automatic reconciliations of data between systems, as this would ensure ongoing accuracy and efficiency in identifying discrepancies. Automating the transfer of data (Option A) does not address the reconciliation issue, while manual processes (Options C) are prone to human error and inefficiency. Automatic encryption and signing (Option B) enhance security but do not solve the problem of data transfer verification.