Certified Information Systems Auditor (CISA) — Question 821

An IS auditor is examining a front-end subledger and a main ledger. Which of the following would be the GREATEST concern if there are flaws in the mapping of accounts between the two systems?

Answer options

• A. Double-posting of a single journal entry
• B. Unauthorized alteration of account attributes
• C. Inability to support new business transactions
• D. Inaccuracy of financial reporting

Correct answer: D

Explanation

The greatest concern is the inaccuracy of financial reporting because flawed mapping can lead to misrepresented financial data. While double-posting, unauthorized changes, and transaction support issues are important, they do not have as direct an impact on the integrity of financial statements as inaccuracies in reporting.