Certified Information Systems Auditor (CISA) — Question 878

Which of the following provides the GREATEST assurance that a middleware application compiling data from multiple sales transaction databases for forecasting is operating effectively?

Answer options

• A. Automated reconciliations
• B. Exception reporting
• C. Manual checks
• D. Continuous auditing

Correct answer: A

Explanation

Automated reconciliations provide the most reliable assurance by continuously verifying that data across multiple sources is consistent and accurate, thereby identifying discrepancies in real-time. In contrast, exception reporting, manual checks, and continuous auditing can miss issues or introduce delays in recognizing problems, making them less effective for ongoing operational assurance.