Certified in Risk and Information Systems Control (CRISC) — Question 13

You are working in an enterprise. Assuming that your enterprise periodically compares finished goods inventory levels to the perpetual inventories in its ERP system. What kind of information is being provided by the lack of any significant differences between perpetual levels and actual levels?

Answer options

• A. Direct information
• B. Indirect information
• C. Risk management plan
• D. Risk audit information

Correct answer: B

Explanation

The correct answer is B, as the lack of significant differences indicates that the inventory records are being maintained accurately, which is an indirect measure of effective inventory management. Options A, C, and D do not accurately reflect the nature of the information provided by the consistency of inventory levels.