Certified Information Systems Auditor (CISA) — Question 711

Which of the following risks is BEST mitigated by implementing an automated three-way match?

Answer options

• A. Inaccurate customer records.
• B. Invalid payment processing.
• C. Inaccurate customer discounts.
• D. Purchase order delays

Correct answer: B

Explanation

The correct answer is B because an automated three-way match helps ensure that the invoice, purchase order, and receipt of goods are all in agreement, thereby reducing the risk of invalid payment processing. The other options do not directly relate to the matching process and are less impacted by automation in this context.