Certified Information Systems Auditor (CISA) — Question 833

Which of the following is MOST likely to be detected by an IS auditor applying data analytic techniques?

Answer options

• A. Issues resulting from an unsecured application automatically uploading transactions to the general ledger
• B. Unauthorized salary or benefit changes to the payroll system generated by authorized users
• C. Potentially fraudulent invoice payments originating within the accounts payable department
• D. Completion of inappropriate cross-border transmission of personally identifiable information (PII)

Correct answer: C

Explanation

The correct answer is C because data analytics can effectively identify patterns or anomalies in payment processes that suggest fraud. Options A, B, and D may not be as easily detected through data analytic techniques, as they involve more complex issues that do not necessarily leave a clear pattern in transaction data.