Certified Information Systems Auditor (CISA) — Question 868

Which of the following should an IS auditor use when verifying a three-way match has occurred in an enterprise resource planning (ERP) system?

Answer options

• A. Goods delivery notification
• B. Purchase order
• C. Purchase requisition
• D. Bank confirmation

Correct answer: B

Explanation

The correct answer is B, as the purchase order is a critical document that details the transaction and is essential for completing the three-way match process. The other options, while related to procurement and delivery processes, do not serve the same purpose in verifying that the order, receipt, and invoice align.