Certified Information Systems Auditor (CISA) — Question 72

The use of control totals reduces the risk of:

Answer options

• A. posting to the wrong record.
• B. improper backup.
• C. improper authorization.
• D. incomplete processing.

Correct answer: D

Explanation

Control totals help ensure that all data has been processed completely by comparing expected totals with actual results. This reduces the risk of incomplete processing, as any discrepancies can be identified. The other options relate to different types of risks that control totals do not specifically address.