Exam CISA topic 1 question 975 discussion

Actual exam question from Isaca's CISA

Question #: 975
Topic #: 1

A transaction processing system interfaces with the general ledger. Data analytics has identified that some transactions are being recorded twice in the general ledger. While management states a system fix has been implemented, what should the IS auditor recommend to validate the interface is working in the future?

A. Perform periodic reconciliations.
B. Improve user acceptance testing (UAT).
C. Ensure system owner sign-off for the system fix.
D. Conduct functional testing.

Show Suggested Answer

Suggested Answer: A 🗳️

by SuperMax at Sept. 29, 2023, 5:27 a.m.

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FAGFUR

7 months, 3 weeks ago

Selected Answer: A

Performing periodic reconciliations is a good practice to validate the accuracy of data interfaces between systems. It involves comparing the data in the transaction processing system with the data in the general ledger to identify and resolve any discrepancies. This approach helps ensure that transactions are correctly recorded in both systems and provides ongoing assurance that the interface is working as intended.

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SuperMax

9 months, 1 week ago

Selected Answer: A

The IS auditor should recommend option A: Perform periodic reconciliations. Here's why: A. Perform periodic reconciliations: This is the most appropriate recommendation because it involves regularly comparing the data between the transaction processing system and the general ledger to ensure that transactions are not being recorded twice. This ongoing process helps in identifying and resolving any discrepancies promptly, ensuring the interface is working correctly. Reconciliation is a fundamental control for detecting errors and fraud in financial systems.

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