Exam IIA-CIA-Part3 topic 1 question 163 discussion

Actual exam question from IIA's IIA-CIA-Part3

Question #: 163
Topic #: 1

A holding company set up a centralized group technology department, using a local area network with a mainframe computer to process accounting information for all companies within the group. An internal auditor would expect to find all of the following controls within the technology department except:

A. Adequate segregation of duties between data processing controls and file security controls.
B. Documented procedures for remote job entry and for local data file retention.
C. Emergency and disaster recovery procedures and maintenance agreements in place to ensure continuity of operations.
D. Established procedures to prevent and detect unauthorized changes to data files.

Show Suggested Answer

Suggested Answer: B 🗳️

by Tico at Sept. 23, 2021, 5:19 a.m.

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emtofid

5 months, 2 weeks ago

Selected Answer: A

Segregation of duties between data processing and file security may not always be practical in smaller or centralized IT teams.

upvoted 1 times

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Tico

10 months, 3 weeks ago

What is the rationale of B? is that because those documents are in remote locations rather than in the technology department?

upvoted 1 times

Ren_92

10 months, 2 weeks ago

Key takeaway is that they're using LAN as mainframe which limits access to outside network with exception for BCM. Hence, the organization isn't configured for remote works at least that's for accounting works.

upvoted 4 times

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