Certified Information Systems Auditor (CISA) — Question 774

Data from a revenue collection system is uploaded into an enterprise data warehouse to be used for reporting purposes. An IS audit identifies that some revenue transactions were uploaded into the warehouse twice. Which of the following is the GREATEST risk in this situation?

Answer options

• A. Data in the warehouse may not be secure.
• B. Reports generated from the data warehouse may lead to incorrect, decisions.
• C. Data in the revenue collection system may not match data in the warehouse.
• D. Significant time may be required to identify double-counted transactions

Correct answer: B

Explanation

The greatest risk is that reports generated from the data warehouse may lead to incorrect decisions because double-counted transactions can distort revenue figures, impacting business choices. While security, data matching, and time to identify errors are concerns, they do not directly affect the accuracy of decision-making as significantly as misleading reports do.